This study examines whether audit firm industry specialization affects the cost of debt finance of business. We hypothesize that audit firm industry specialization reduces client cost of debt since auditors with industry specialization are more likely to deter and detect questionable accounting...

This paper investigates the cross-section of expected commodity futures returns in China using a large panel of 13 individual factors. We find that 6 out of 13 individual factors produce positive and significant returns. To aggregate the information among these factors, we apply not only the...

Both transformational and problematic platforms, corresponding to moderate and severe scam conditions, are considered abnormal in Chinese marketplace lending. This paper examines the impact of scams in marketplace lending on investor confidence and attention. We find that as the abnormal...