Antitrust analysis of online markets is a hot topic around the world. In a number of jurisdictions, online markets already have been subject to antitrust review in merger or conduct cases. In other jurisdictions, these issues are in a nascent stage of policy. A number of lessons can be learned...

This chapter offers an overview of procedural fairness in Chinese antitrust. To a certain extent, issues of procedural fairness are intertwined in China with substantive issues of competition law and economics. Part of the complexity has to do with the newness of the AML and with authorities...

Purpose: The purpose of this paper is to investigate the effects of audit client importance on future bank risk and systemic risk in US-listed commercial banks. Design/methodology/approach: The authors use archival research method. Findings: The authors mainly find that client importance is...

Purpose: From the sociolinguistic perspective, the purpose of this paper is to examine whether the honorific and actual-name appellations that Chinese auditors use to address clients in audit reports connote differential financial misstatement risk. Specifically, the authors hypothesize that...

From the sociolinguistic perspective, this study examines whether the honorific and actual-name appellations that Chinese auditors use to address clients in audit reports connote differential financial misstatement risk. Specifically, we hypothesize that auditors' use of honorifics signals their...