Topics concerning government contracts have recently attracted much attention from researchers and the public because of the U.S. government’s significant spending on goods and services. In this study, we investigate whether audit fees are associated with audit clients’ government contracts....

This study examines the association between pilot CEOs and management earnings forecasts. We find that firms with pilot CEOs are associated with a lower likelihood of issuing voluntary earnings forecasts, suggesting that pilot CEOs are less likely to release private information through earnings...

Unequal pay has become a global threat to meeting the United Nations’ sustainability goals. Taiwan has been making efforts to eliminate the pay disparity between executives and employees by requiring Taiwan-listed firms to disclose the prior year’s average non-executive employee...