Section 404 of the Sarbanes-Oxley Act requires managers to assess, and their auditors to express an opinion on, the effectiveness of internal controls over financial reporting (ICFR). Policymakers expect the ICFR audits to enhance the credibility of firms' financial statements. Prior research...

Photovoltaic (PV) technology, as a low-carbon energy technology, is crucial to mitigating climate change and achieving sustainable development. China has the largest total number of PV technology patents in the world, but the lack of core technologies has restricted the further innovative...