This study empirically investigates the association between institutional ownership composition and accounting conservatism. Transient (dedicated) institutional investors, holding diversified (concentrated) portfolios with high (low) portfolio turnover, focus on portfolio firms' short-term...

This article presents a comprehensive review of academic research pertaining to auditor independence and audit quality. This literature review is conducted based on published articles during the period 1976-2013 in nine leading journals related to auditing. We organize our review around four...

This research focuses on the diesel and diesel/oil mixed fuel combustion particles as the research object and analyzes the characteristics of the two kinds of fuel oil under different parameters. The characteristics of the combustion particulate matter in the DPF discharge of the two fuels...