This study aims to investigate the impact of Section 201 of SOX on auditor independence through audit fees and audit opinions. This study also identifies the difference of audit opinions before and after SOX, which may signal an increase in auditor independence. Results show that after...

Almost all the commercial banks in Bangladesh are operating Islamic banking windows throughout the country to attract Muslims (90% of the population). To ensure shariah compliance, Islamic banks in Bangladesh currently use “Internal Shariah Review” which is basically the SSC's supervision,...

This study aims to investigate the relationship among firm size, firm age, and firm profitability in China’s stock market. We use data from all the public firms in China’s stock market from 2008 to 2018 and adopt a fixed effects model to examine these relationships. We find a positive...

The purpose of this study is to reveal the relationship between real earnings management through sales manipulation and firm performance in Chinese A-listed companies. We analyze abnormal operating cash flows to identify real earnings management through sales manipulation. Fixed-effect panel...

This study examines the determinants of companies’ reporting decisions. We employ three measures at the country-level: (1) investor protection, (2) trade union density, and (3) economic development. Regression model analysis was used to measure whether companies used integrated reports (IR) or...

Monopolistic business practices result is a situation that, while it creates a unique set of challenges, can also be a compelling opportunity for new ventures to enter the market. This chapter aims to explore the market conditions that enable and encourage monopolistic behavior, specifically in...

Research question: This study investigates whether the release of financial accounting information is related to the change in stock prices.Motivation: The relationship between accounting information and stock price reaction is well documented in the United States and other major developed...

This study aims to discover the relationship between financial ratios and tax avoidance in firms participating in corporate social responsibility (CSR) activities. Using a sample of 365 Chinese listed firms in the Shanghai and Shenzhen stock exchanges, we find that engaging in CSR activities...

Objective - The main objective of this study is to examine the impact of the COVID-19 pandemic on earnings management practices in China using a sample of family and non-family enterprises. More specifically, this study aims to examine whether the COVID-19 pandemic causes variation in Chinese...