To improve the usefulness of audit opinions, on 23 March 2021, the China Securities Regulatory Commission mandated that auditors disclose overall quantitative materiality of consolidated financial statements in special explanations of modified audit opinions. This paper selects Chinese A-share...

This study investigates whether and how customer firms' environmental, social and governance (ESG) performance impacts suppliers' green innovation quality using a sample of Chinese A-share listed companies from 2009 to 2022. We find that customers' ESG performance facilitates suppliers' green...

This paper introduces an innovative model designed to predict the optimal product prototype within the framework of sustainable development. The model takes into account both quality and environmental impact throughout the entire life cycle of the product, with a specific focus on light electric...

Virtualization is indispensable for a service-oriented IT infrastructure, and hybrid models are also obvious in research and teaching in order to use cloud environments and on-premises solutions equally. In addition to multi-cloud solutions, internal integration concepts are also important if an...

Production functions provide a mapping from the firms' input quantity and productivity to output quantity. This mapping only generates unbiased estimates if input and output quality variation within and between observation units is accounted for. I review and classify state-of-the-art methods to...

Company value results from how well a company has managed its resources to achieve business benefits. However, there are always risks associated with conducting business, and effective risk management (ERM) can help reduce those risks so that they stay in the way of the entity's performance...