Many enterprises selling products on e-commerce platforms have adopted livestreaming to increase sales volume. A high return rate, caused by an exaggerated presentation of the products, can overwhelm the supply chain. Livestreaming considering the product return issue has received little...

Corporate online sales data are embedded with high informational value. Focusing on auditors who are concerned about information quality, this paper systematically tests the governance effect of releasing third-party online sales data on audit quality. Using the first aggregate release of online...