Generation Z makes up 20% of China’s population, and accounts for the highest share of household spend at 13% (vs. 3% for the United Kingdom and 4% for the United States). To advance marketers’ understanding about this group of consumers and capitalise on China’s booming market, this...

Since the implementation of the value-added tax (VAT) in 1994, such tax has become the most prominent source of taxation income in the Chinese taxation system. However, its reform is far from complete as the VAT is not fully deductible and its coverage is incomplete within industries causing the...

Internet users often neglect website privacy policies because of the “transparency paradox” – when the privacy policy languages are lengthy, complex, and granular in details, often requiring sophisticated comprehension. Nevertheless, it is worthwhile for us to identify the critical...

We experimentally investigate how jargon affects investment willingness for investors with different industry knowledge, and whether such effects vary with good or bad jargon. We find that for investors without industry knowledge, jargon decreases investment willingness because it decreases...

Informed by Perceptual Deterrence Theory, we conduct multiple experiments to investigate when and how auditor actions can help deter manager opportunism. In Study 1, we conduct two experiments in which managers can use real earnings management (REM) to report more favorable earnings. Study 1A...