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Transportation is an important source of carbon emissions. Since the level of urban traffic motorization enhanced quickly, the problem of carbon emissions derived from transportation has become a significant concern in recent years. It has become a key issue to study how to effectively reduce...
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Purpose: The purpose of this paper is to investigate whether regulatory restriction on executive compensation in Chinese state-owned enterprises is beneficial to firm performance. The authors also examine the role of monitoring mechanisms in offsetting the effect of compensation restriction....
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Purpose: This paper aims to investigate the association between International Financial Reporting Standards (IFRS) effort due to higher levels of material adjustments and audit fees. In addition, this paper tests whether these associations differ between industry specialist auditors and...
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