Prior research has intensively debated whether abnormal audit fees purely indicate audit effort or client-auditor economic bonding (Francis 2011). However, this empirical debate is mostly based on the findings of the associations between audit fees and accrual-based earnings management. Unlike...

Attracting, managing and retaining talented employees is an important area of human resource management. Managing talent across an organization's global network presents many challenges including expatriation and repatriation issues, cross-cultural adjustment of employees, and operating in...

The economic literature shows that production market competition could have nonlinear effects on corporate behaviors, such as management effort and innovative activities. We extend the literature by focusing on the influence of product market competition on earnings quality. We propose and...

In the wake of the COVID-19 pandemic, severe economic damage and product shortages caused by demand surges and supply disruptions have prompted interests in strategies and tools for building resilient supply chains. The recent geopolitical conflicts as well as increased frequency of natural...

Ensuring food security with minimal energy consumption in agriculture is still a paramount problem in China. Meanwhile, access to affordable and clean energy services in the rural areas is crucial for accelerating the transition of sustainable agriculture. The impact of rural energy poverty...