We examine the association between audit quality and the use of collateral in a sample of Chinese firms from 2005 to 2011. Using the full sample, we document a negative relationship between audit quality and the use of collateral that is consistent with lenders’ interests. We also show that...

The development and evolution of trusted software is the focus of attention in the fields of trusted software and software engineering at home and abroad. In view of its complexity and diversity, this article proceeds with component, which is the basic element of software architecture, and...

We investigate the circumstances under which socially responsible investing (SRI) enhances firm long-term financial performance, and therefore provides incentives for firms to self-regulate their environmental performance. Aggregating portfolios across SRI mutual funds, we estimate the effect of...