Inspired by the limited research regarding the influence of CEO succession origin on corporate misconduct, this study draws on organizational identification theory and agency theory to examine this issue. Empirical analysis indicates that insider CEOs significantly constrain corporate misconduct...

This paper examines the interrelationship between Corporate Governance (CG), Internal Control System (ICS), and Organizational Performance (OP), with a particular focus on the effectiveness of the ICS in relation to the quality of its components. Drawing on recent literature and empirical...

Against the backdrop of tightened credit conditions, external financing constraints have increasingly become an important factor affecting enterprises' high-quality development. This study focuses on the impact of financing constraints on the high-quality development of Chinese listed firms and...

This study examines the effect of financial mismatch on corporate ESG performance in the context of China's developmental strategy and its dual-carbon goals. Using panel data for Chinese A-share firms spanning 2009-2023 and employing fixed-effects regression models, we find that financial...

This research aims to investigate the impact of the Internal Audit Function (IAF), Internal Control (IC), and Fraud Prevention (FP) on governance (GOV). Additionally, this study examines whether IC and FP mediate the relationship between the IAF and GOV. The testing was conducted in the local...