In some cases, accounting firms and individual auditors will be punished by the China Securities Regulatory Commission (CSRC) for involvement in the violations of their client companies. Taking the enforcement actions against listed companies and accounting firms of the CSRC from 2006 to 2019 as...

This paper studies the impact of skill formation on employment opportunities and wages. Instead of international trade theory or technological progress theory, the paper focuses on labor "skill formation" to investigate the employment discrimination and skill wage inequality in the Chinese labor...