This study examines analyst forecast revisions after the disclosure of firms' deferred tax adjustments following the U.S. Omnibus Budget Reconciliation Act of 1993 (OBRA), which raised the corporate income tax rate from 34% to 35%. This deferred tax adjustment was a one-time item, and should...

This paper examines whether and how auditors are disciplined for audit errors. Taking advantage of the long history of auditor identity data from China, we find that signing auditors with client restatements are likely to lose the privilege of signing the audit reports of public clients....

Purpose: Based on the intrinsic motivation theory and spiritual leadership theory, the current study proposes a chain mediation model for testing the linkage between spiritual leadership and employees' innovative behavior through individual values and role identity. Design/methodology/approach:...

Purpose: The purpose of this paper is to explore how a perceived ethical climate influences employees’ intention to whistle-blow through internal organizational channels and incorporates the mediating role of organizational identification and moral identity as well as the moderating role of...

Using a 2004 Chinese securities regulation that requires equity offering proposals to obtain the separate approval of voting minority shareholders, we examine whether giving minority shareholders increased control over corporate decisions helps reduce value-decreasing corporate decisions for...