This study examines the impact of economic policy uncertainty (EPU) on auditor switch decisions among Chinese listed firms. I document a downward auditor switch pattern of Chinese firms during heightened periods of EPU, and this behaviour is attributed to uncompromising audit fees and lowered...

The international tax system developed as a form of technocratic governance, aimed at facilitating international investment, neglecting provisions for cooperation between national governments for tax enforcement. Its endogenous flaws resulted in its politicization in the 1970s, and again in the...

Since Corporate Social Responsibility (CSR) and business ethics are principles that sustainable organizations cannot ignore in the 21st century several international organizations (ILO, OECD, and EU) have established business, social and ethical standards and guidelines, which are no longer...

Alvin R. Jennings (1905-1990) was a rare breed of an accountant. He was trained as a practitioner and rose to become a managing partner at Lybrand, Ross Bros. & Montgomery, but he kept a constant watch on the academic field of accounting research. Jennings served on the influential American...

In this paper, I discuss financial reporting under economic policy uncertainty. This paper is one of the first papers to relate economic policy uncertainty to financial reporting behaviour. It identifies the link between economic policy uncertainty and financial reporting in terms of earnings...