Unlike previous studies in which a single index was used to measure audit quality, this study establishes a new comprehensive index to measure audit quality via Discretionary Accrual, as estimated by Jones' basic model (1991) and Audit Opinions. The former is used to measure the quality of...

Starting in 2010, the China Banking Regulatory Commission (CBRC) mandated that between 40% and 50% of the annual variable compensation of senior commercial bank managers be paid over the subsequent 3 years or longer. We examine the implications of the CBRC deferred compensation regulation for...

The success of China in its transition has received a great deal of attention from economists. At the same time, public health experts have accumulated evidence on setbacks within the Chinese health sector, particularly in rural areas. This paper puts these two bodies of knowledge together. It...

The success of China in its transition has received a great deal of attention from economists. At the same time, public health experts have accumulated evidence on setbacks within the Chinese health sector, particularly in rural areas. This paper puts these two bodies of knowledge together. It...