We examine how adjustments to earnings during year-end audits affect measures of earnings quality. There are four key findings. First, audit adjustments cause earnings to become smoother and more persistent. Second, the adjustments result in higher accrual quality. Third, audit adjustments have...

Acquirers are motivated to overstate earnings prior to stock-financed acquisitions. We hypothesize that audits help to detect and correct such overstatements. We test this using a difference-in-differences design, which compares audit adjustments to earnings for stock-financed and cash-financed...

In the last few years, vegetable industry developed rapidly in Hebei province, intensive raising seedling as its main component, also entered a period of rapid development. The background and characteristics, the current situation and existed questions of intensive seedling cultivation were...

We introduce the stratified sampling method, and put forward theoretical unbiased estimation of stratified sampling program, as well as the model and statistics of experimental design test. We also discuss the establishment of dietary exposure model, pollutant distribution model, and risk...

This study examines the impact of short selling on corporate financial fraud by utilizing China's relaxation of short selling regulation as a quasi-natural experiment. The results suggest that short selling can restrain the tendency of companies to commit financial fraud and reduce the severity...