We examine the impact of second-generation involvement (succession) in family firms on firms’ green innovation. Our findings suggest that second-generation succession adversely affects green innovation. We also report that a family firm’s changes in loans, government subsidies, and research...

Leveraging the required disclosure of three-year before initial public offering (IPO) data in Chinese IPO firms, we examine the real earnings management (REM) around IPOs with specific reference to IPO firms with and without a customer strategic alliance (CSA) relationship before IPO. Using a...

Using a unique list of 528 fake state-owned enterprises (SOEs) exposed in China, we examine whether and how investors react to the government’s property rights protection actions. Our results show that real SOEs with more subsidiaries, pyramid layers, and popularity are more likely to be...

Robots are widely used in industrial manufacturing and service industries around the world. Drawing on a large dataset of more than three million records in China, this study examines the impact of imported industrial robots on firm innovation. Using a difference-in-differences method, we find...

This study investigates the relationship between investor protection and the reporting compliance confidence in 24 countries, reported in an EY’s survey. In particular, we examine whether differences in investor protection across countries are related to confidence in reporting compliance,...

This study uses logistic regression analysis to examine the determinants of internal control weakness remediation on a sample of firms that reported internal control weaknesses at the end of fiscal year 2004, and then reported the presence or absence of internal control weaknesses at the end of...

Purpose – The purpose of this paper is to assess the quality of doctoral programs in terms of their faculty auditing research output as well as their effectiveness in training future auditing faculty. Design/methodology/approach – This paper presents a retrospective analysis of auditing...

Purpose – The purpose of this paper is to review studies on ranking in finance journals, which have grown substantially in recent decades. Design/methodology/approach – This paper depicts the trend and development of ranking studies in finance area, describes the regional work and lists the...