Purpose: The Ministry of Finance issued the new China accounting standards on February 15, 2006(CAS2006), which requires the listed companies to use the balance sheet liability method for the income tax accounting. Thus, it gives us an opportunity to investigate the earnings management of listed...

Purpose: The Ministry of Finance issued the new China accounting standards on February 15, 2006(CAS2006), which requires the listed companies to use the balance sheet liability method for the income tax accounting. Thus, it gives us an opportunity to investigate the earnings management of listed...

Purpose: The purpose of this paper is to examine whether client industry importance affects auditor independence. Design/methodology/approach: This study analyzes audit firm merger data from China Stock Market and Accounting Research and uses a difference-in-difference model to find whether...

Using a set of unique databases from China, with employment history of auditors, details of audit engagement partners and financial reporting quality, we examine the performance of auditors that moved up to another higher-tier audit firm. We show that the audit quality of signing auditors with...

Soil contaminated by persistent organic pollutants (POPs) is a substantial environmental concern because it poses severe health hazards. Fenton oxidation in the removal of 2,4-DCP in soil has attracted considerable attention but suffers from low efficiency due to strong adsorption. In this...

AbstractIn contrast to that in North America, the tight oil in China is mainly distributed in the centres and wide slopes of lacustrine basins, but studies of the source-reservoir integration in slope belts are relatively scare. In this study, the third member of the Palaeogene Shahejie...

Purpose The purpose of this paper is to evaluate three categories of four-degrees of freedom (4-DOFs) upper limb rehabilitation exoskeleton mechanisms from the perspective of relative movement offsets between the upper limb and the exoskeleton, so as to provide reference for the selection of...