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...

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...