This study examines the association between overseas and New Zealand governance regulatory reforms and New Zealand companies' audit and non-audit fees. Our models use temporal and International Financial Reporting Standards (IFRS) indicator variables to relate the timing of the fee changes to...

A firm in a steady state generates predictable income and investors can generally agree on its valuation. However, when a significant corporate event occurs this creates greater uncertainty and disagreement about firm valuation, and investors could prefer to avoid holding such a stock. We...

This study looks at the state of collaboration in scientific research between universities and industries in Japan by measuring the level of coauthorship of academic publications. The analysis is based on data retrieved from the databases of the National Citation Report for Japan, which was...

This study finds that the agency problems of companies with high free cash flow (FCF) and low growth opportunities induce auditors of companies in the US to raise audit fees to compensate for the additional effort. We also find that high FCF companies with high growth prospects have higher audit...

Purpose As an increasingly popular tool for product exploration, online communities have an important impact on consumers’ purchasing decisions. The purpose of this study is to gain a deeper understanding of how visiting behaviors in online communities affect consumers’ offline purchasing...

Purpose – This study aims to examine the economic cost imposed by capital markets of section 1502 of the Dodd-Frank Act of 2010 on conflict minerals (CM). The authors analyse a sample of first-time CM disclosures made by US companies in 2010-2012. Design/methodology/approach – The authors...