ERP systems have been widely studied during the past decades, yet they often fail to deliver the intended benefits originally expected. One notable reason is the lack of understanding how the customization influence the ERP user acceptance when there is lack of system-to-business fit, which can...

The petroleum refining sector is energy intensive and has been identified as one of the target industries for CO2 emissions control by China's emissions trading scheme. A detailed accounting of the cost of emissions reduction is of great significance for the petroleum refining sector to comply...

In this study, we examine the effect of the Social Security Fund on auditor litigation risk. Using audit fees as a proxy for auditor perceptions of litigation risk, we find that the Social Security Fund significantly reduces auditor litigation risk. Furthermore, we show that the Social Security...