The last decade has witnessed a boom in studies examining auditing at the partner level. This research is timely because audit partners' names in the United States will be publicly disclosed starting in 2017. This paper reviews the existing literature on audit partners, discusses some concerns...

This paper documents different timeliness in disseminating sanction and enforcement information (SEI) by two types of regulatory agencies in China and the different consequences that flow from them. The China Securities Regulatory Commission (CSRC) does not make timely public disclosures of SEI...

Global efforts to stymie greenhouse gas emissions have been diverse and multifaceted; with limiting carbon emissions from internal combustion automobiles being implicated as a key tactic. In this work, we examine one approach taken by governments to steer consumers away from traditional vehicles...

Since 2015, the China Securities Regulatory Commission (CSRC) has disclosed initial public offering (IPO) companies’ review outcomes and hearing questions. For 15% of the companies that pass the IPO screening process, the CSRC also discloses some of their hearing questions that require further...

We document a sizable increase in the concentration of active users toward the top mobile apps. In narrowly defined categories, the share of active users for the top app increases from 38% in fall 2015 to 47% in spring 2022. This sharp rise in user concentration can be primarily attributed to...

This paper studies the economic value of mobile applications (apps) and their effect on firms, particularly highlighting how these apps, by giving access to customer data, enhance firm-specific information environment. Constructing a unique measure of app value using novel data on all mobile...