The benefits and costs of auditor-provided tax services (APTS) have been and continue to be a concern of regulators and the academic community. Numerous archival studies suggest that knowledge sharing is one mechanism through which APTS affects audit quality because of the valuable information...

We examine a topic of concern to antitrust regulators – anticompetitive behavior facilitated by joint conference participation with peers. Conferences, which are often organized by trade associations and investors, present opportunities for product market peers to repeatedly interact and may...

This paper studies whether inward FDI deregulation promotes innovation by firms in the host country. A theoretical framework, in which the entry of additional foreign firms is associated with both spillover and competition effects, is built to guide the empirical evaluation. Exploiting data on...

Insiders have private information and often disclose non-GAAP earnings metrics with the claim that such metrics inform investors about earnings persistence. However, because insiders have private information about earnings persistence, they have opportunities to take advantage of this...

The paper builds a causal network for the Chinese financial system based on the Granger causality of company risks, studies its different topologies in crisis and bull period, and applies the centrality to explain individual risk and prevent systemic risk. The results show that this causal...

Rayleigh waves significantly compromise the safety of tunnel portals. This paper establishes a three-dimensional numerical model, with a plastic-damage model for the concrete lining structure, to analyze the damage evolution of the tunnel portal during the longitudinal propagation of Rayleigh...

Although the MIMIC modeling approach and the MCFA method have been greatly used during the past decade, applied measurement invariance studies using these two methods are still sometimes poorly understood and incorrectly conducted. The objective of the current study was to fully understand how...