Purpose – The purpose of this paper is to trace the behaviour of Chinese companies receiving a special treatment (ST) designation in order to determine the extent to which the application of this regulation may have led companies to engage in activities conducive to the removal of the ST...

Purpose – The purpose of this paper is to investigate the relationship between board composition and firm performance variance in the context of recent corporate governance reforms, based on the agency and organisational literatures. Design/methodology/approach – This paper uses 384 of the...

Purpose – The purpose of this paper is to determine whether audit opinions matter in China after the introduction of several key regulatory changes, specifically aimed at strengthening the confidence of investors in the audit function. Design/methodology/approach – The question is addressed...

Purpose – The literature has revealed auditors' going concern risk disclosures are examined in research as a homogenous risk class. This is despite the various going concern modifications auditors are entitled to give pertaining to this issue. A five‐level risk class is established in this...

Purpose – The purpose of this paper is to investigate the relationship between board diversity, as represented by the percentage of female, minority or female and minority directors on the boards of directors, and firm financial performance, and to explore the potential determinants of board...

Purpose – The purpose of this paper is to present a strategic framework of successful knowledge transfer through the development of university‐industry interactions in China. Design/methodology/approach – The research is designed based on a single case study with qualitative analysis. Data...

1. Sustainability in International Business: An Introduction -- Part 1: Economic sustainability -- 2. Realisation of SDGs in Africa: An Impactful Political CSR Approach -- 3. Value Creation Impact: Role of stakeholders in the Development of Sustainable Foreign Trade -- 4. Reshaping the World’s...