In some cases, accounting firms and individual auditors will be punished by the China Securities Regulatory Commission (CSRC) for involvement in the violations of their client companies. Taking the enforcement actions against listed companies and accounting firms of the CSRC from 2006 to 2019 as...

We examine executive compensation contracts that are directly and explicitly linked to corporate social performance. In particular, we study two types of such contracts, subjective and objective, and the CSR-related variables on which compensation is contracted. We attempt to find which type and...

Since 2015, the China Securities Regulatory Commission (CSRC) has disclosed initial public offering (IPO) companies’ review outcomes and hearing questions. For 15% of the companies that pass the IPO screening process, the CSRC also discloses some of their hearing questions that require further...