Audit pricing, along with its determinants, forms one of the most extensively investigated areas in audit research. Recent years have seen increasing interest in the macro-level determinants of audit fees related to differences in audit environments around the world. To answer the resultant call...

Distorted energy prices undermine resource allocation efficiency and threaten China's economic growth and reduction of carbon emissions. This study examines the price distortions for fossil and renewable energy based on Chinese provincial panel data and estimates the influence of distorted...

We investigate the effects of national culture and corporate governance on corporate social responsibility reporting and the extent to which corporate governance has a moderating effect on the cultural influences on corporate social responsibility reporting. A total of 403 annual reports,...