This study examines Big N auditors' client risk management strategy in response to the risk of upward (i.e., income-increasing) earnings management in the post-SOX era. Specifically, we empirically study the relation between clients' signed discretionary accruals and subsequent audit pricing and...

VO 2 as a potential type of cathode material for aqueous Zn-ion batteries (AZIBs) has attracted increasing interest over the past few years, owing to the various oxidation states of vanadium and unique tunnel transport pathway. However, the major challenge for VO 2 is the absence of a...