Audit practice is a team effort led by signing auditors. We examine the impact of the heterogeneity of signing auditors' audit-firm serving experiences on the disclosure of key audit matters (KAMs). Auditors with more heterogeneous serving experiences demonstrate more adequate KAM disclosure, as...

Low cost, high performance and environmentally friendly lubricants are needed for modern industrial development. Here, the high-yield carbon dots (CDs) were rapidly prepared by the aldol condensation reaction. The size of the CDs was less than 10 nm, with discrete and quasi-spherical morphology....