Volume 18, Issue 3, September 2025 |
Volume 18, Issue 3, September 2025
Ancient notching or tokening as bookkeeping – Evidence from wood slips in China during
217-210 BCE
Min Chen, Li Huang, Oliver Zhen Li,
Chunlong Zhang
Annual report audit, ESG report assurance and
audit quality: Evidence from the same
accounting firm
Wenwen Li, Ting Li, Hongjun Zhu
Using machine learning to identify audit opinion
shopping
Jiamei Wang, Chao Yan
Does accountability for illegal operations and
investments affect SOEs' earnings
management strategies? Evidence from China
Xuena Liu, Jiemei Liu, Lu Pan
Communication media and linguistic
concreteness: evidence from firm site visits
in China
Songlian Tang, Jiangnan Geng
Fruitless effort? The effects of risk management
disclosure specificity on nonprofessional
investors' judgments
Xinyan Miao, Shaofei Wang, Yue Wang,
Bo Zhou
Acquaintance means booster? Why stable
customers matter for firm productivity
Yunjiang Geng, Yuelong Wang, Shuaijun Wu
* The content is copyright of Elsevier. |
