The increase in disclosure about the persons conducting audits has led to a steep rise in research examining the role that individual audit partners play in audit outcomes. Although recent evidence suggests that individual audit partners explain a substantial portion of the variation in audit...

This study investigates auditors’ reputational damage following unfavorable PCAOB inspection reports. While prior studies reach different conclusions on the usefulness of PCAOB reports based on subsequent changes in auditors’ market share (or lack thereof), we posit that a client’s...

Although recent evidence suggests that individual audit partners explain a substantial portion of thevariation in audit quality proxies, much less is known about what determines an audit partner’s quality. Psychology and behavioral economics theories hold that an individual’s experiences can...

Although recent evidence suggests that individual audit partners explain a substantial portion of the variation in audit quality proxies, much less is known about what determines an audit partner’s quality. Psychology and behavioral economics theories hold that an individual’s experiences...

Purpose The purpose of this paper is to explore the banking experiences and awareness of marketing efforts of banks among youth in mainland China. Design/methodology/approach Four focus-group interviews were conducted. A convenience sample of 26 participants aged 17 to 20 years was recruited in...

This paper explores how the unequal right of enrollment for public schools between households with different tenure statuses in urban People's Republic of China (PRC) affects rental yields. In the PRC, the rental yield is as low as 2% in major cities, mostly due to the lack of property tax and...