Purpose: The biggest obstacle to the sustainable development of online brand communities is social loafing. Based on 3M Hierarchical Model of Personality, this paper aims to discuss the influence of the Big Five on social loafing in online brand communities, and consider the mediating role of...

We use data from China to examine whether regulations that limit management influence over auditors improve audit quality. China's State-owned Assets Supervision and Administration Commission of the State Council (SASAC) issued two rules in 2004 aimed at improving audit quality for state-owned...

While prior studies have explored auditors' collective reputational losses following audit failures at either the firm or office level when only the audit firm/office identities are publicly available, there is relatively little evidence regarding what happens when individual partner information...