This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO's tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger incentive to demonstrate their abilities in the...

We examine the association between job satisfaction in audit offices and office-level audit quality. Using employee self-assessments of satisfaction with their work at Big 4 audit offices between 2008 and 2016, we find that job satisfaction is positively associated with audit quality. We show...

This paper investigates the effects of performance-vested stock options (PVSOs) in aligning management interests and shareholder wealth. Using 4238 executive-level observations for 1383 executive directors from the largest 244 UK non-financial firms over the 1999-2004 period, we find that the...

We investigate if CEO power influences a firm's decision to change its compensation system in response to regulatory and public pressure. In particular, we assess if CEO power influences the choice of performance measures as a form of camouflage to minimize the impact of these reforms on their...

An audit committee with financial expertise is expected to strengthen the firms' internal control system, and consequently, contribute to reliable and relevant financial reporting. The controversial definition of financial expert was intensively commented on before the Securities and Exchange...

We investigate whether audit fees and auditors' opinions on internal controls are associated with whistleblowing allegations externally filed to regulatory agencies. We find that firms subject to whistleblowing allegations have significantly higher audit fees, regardless of the substance of...

In this study, we examine how a CFO's social ties with non-CEO senior managers in the same firm affect the likelihood of financial restatements. We categorize social ties as either professional or personal, and find that the two types of ties have distinct effects. Our findings show that CFOs'...

Re-imagining the Silk Road for the 21st century -- BRI from within China: vision, rationale, and the "corridors". -- BRI from within China: mechanisms, institutions, and media representations. -- Urban development challenges under the China-Pakistan Economic Corridor (CPEC) -- Inter-continental...

<bold>Problem, research strategy, and findings:</bold> To address one of China's most pressing planning problems, Chengdu was designated a national pilot region for coordinated urban-rural development. Using a wide variety of sources, we describe the theory and practice of coordinated urban-rural development...

This paper examines the location characteristics of the newly emerged producer services in Shanghai. The research questions are: how does the location of producer services fit into Shanghai's spatial context? What are the factors shaping the spatial distribution pattern? Are the spatial...