Purpose – This paper investigates the relationship between audit quality (as measured by auditor size and industry specialization) and earnings management (as measured by unexpected accruals) for Taiwan IPO firms. Design/methodology/approach – First uses unexpected accruals in the modified...

Purpose – To investigate the recommendations of the Blue Ribbon Committee (BRC) and the requirements of the Sarbanes‐Oxley Act (SOX) on audit committee alignment. Design/methodology/approach – Using a unique set of hand collected data on audit committees for a sample of 129 firms during...

Purpose – The purpose of this paper is to explore whether financial risk management (FRM) can improve enterprise value in China's current economic environment. Design/methodology/approach – A theoretical model is constructed which decomposes firms by different combinations expressed by cash...

Although automated test equipment standards have improved substantially since as recently as the early 1990s, the standards have not reached the point where instrument models are interchangeable. This may never be achievable, which is why a software solution is necessary in order to allow for...

Recent research has been focused in using neural networks for developing trading strategies and also for tactical financial asset allocation. These strategies for both tactical asset allocation and financial trading in various time horizons are based on attributes of the historic time series...