This study empirically investigates the association between institutional ownership composition and accounting conservatism. Transient (dedicated) institutional investors, holding diversified (concentrated) portfolios with high (low) portfolio turnover, focus on portfolio firms' short-term...

This article presents a comprehensive review of academic research pertaining to auditor independence and audit quality. This literature review is conducted based on published articles during the period 1976-2013 in nine leading journals related to auditing. We organize our review around four...

In 2012, one in four federal securities class-action lawsuits filed in the U.S. involved Chinese Reverse Merge companies (CRMs). However, these lawsuits sometimes have encountered difficulties in court due to insufficient direct evidence of accounting fraud. We propose a new method for fraud...

Extrinsic periodic information including physiological cyclical and circadian replacement would affect inevitably a real cell, in this paper we investigate the effect of extrinsic periodic information on intracellular calcium dynamics by means of second-order algorithm for stochastic simulation...

This paper examines the impact of outside block-holders on earnings management, using discretionary accounting accruals as the measure of earnings management. For the income-decreasing earnings management scenario, we do not find significant results. This may be attributable to the different...

Dual class firms feature ownership structures where managers possess voting control far in excess of their cash flow rights. One view notes that as managerial control increases, their ability to expropriate minority shareholders increases. Therefore, they may engage in more earnings management...

This research focuses on the diesel and diesel/oil mixed fuel combustion particles as the research object and analyzes the characteristics of the two kinds of fuel oil under different parameters. The characteristics of the combustion particulate matter in the DPF discharge of the two fuels...