This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before...

This paper investigates the relationship between the breadth of ownership and corporate earnings management. We find that the breadth of ownership is associated with a reduction in earnings management. And the negative association is significant for firms with more individual investors, in...

In the past 30 years, as sponsors of defined benefit (DB) pension plans were facing more severe underfunding challenges, pension de-risking strategies have become prevalent for firms with DB plans to reduce pension-related risks. However, it remains unclear how pension de-risking activities...

A vertical supply chain consisting of an original equipment manufacturer (OEM) and a downstream retailer, faces internal competition between new and remanufactured products, along with external competition from a third party remanufacturer (3PR). These competitive forces not only affect the...

This study investigates intelligent manufacturing and its effect on remanufacturing decisions of a two-echelon closed-loop supply chain. We consider that intelligent manufacturing can reduce the cost of the new product by improving production efficiency, which creates the manufacturing benefit....