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Corporate Innovation and Disclosure Strategy
Author: Zhang, Zheyuan; Wu, Huiying; Ying, Sammy Xiaoyan; You, Jiaxing
Journal: ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES. 2023; Vol. 59, Issue 1, pp. 76-133. DOI: 10.1111/abac.12248
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Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments
Author: Tong, Lijing; Wu, Bin; Zhang, Min
Journal: ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES. 2023; Vol. 59, Issue 1, pp. 381-410. DOI: 10.1111/abac.12252
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The Benefit of Frequent Corporate Philanthropy
Author: Lin, Bingxuan; Liu, Jianhua; Lu, Rui; Sun, Liang
Journal: ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES. 2023; Vol. 59, Issue 1, pp. 411-436. DOI: 10.1111/abac.12255
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When Investors Speak, Do Firms Listen? The Role of Investors' Dividend-related Complaints from Online Earnings Communication Conferences
Author: Lin, Le; Liao, Ke; Xie, Deren
Journal: ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES. 2023; Vol. 59, Issue 1, pp. 32-75. DOI: 10.1111/abac.12257
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Does the Prohibition of Long-lived Asset Impairment Reversals Affect Corporate Innovation? Evidence from a Quasi-experiment in China
Author: Liu, Huilong; Liu, Jianqiu; Wang, Hong; Yang, Dan
Journal: ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES. 2023; Vol. 59, Issue 1, pp. 134-162. DOI: 10.1111/abac.12267
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Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts
Author: Lyu, Meng; Sun, Xiaojie Christine; Wang, Bing
Journal: ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES. 2023; Vol. 59, Issue 1, pp. 258-299. DOI: 10.1111/abac.12268
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The Effect of Audit Partner Diversity on Audit Quality: Evidence from China
Author: Koh, Kevin; Li, Li; Liu, Xuejiao; Wang, Chunfei
Journal: ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES. 2023; Vol. 59, Issue 1, pp. 340-380. DOI: 10.1111/abac.12270
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Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management
Author: An, Ran; Li, Wentao; Wang, Di; Wang, Yanyan; Yu, Lisheng
Journal: ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES. 2023; Vol. 59, Issue 1, pp. 300-339. DOI: 10.1111/abac.12269