Abstract This study examines the sustainable development of Chinese firms in context government implementing environmental policies that support green initiatives, from a resource‐based perspective. Using sample listed most polluting industries during period 2001–2015, we find positive relationship between performance and economic performance. We also government‐controlled resources, including bank loans tax benefits, are mechanisms through which effects investments transformed into gains....

This study examines how the corporate social responsibility (CSR) of multinational enterprises (MNEs) operating in Ghana is affected by home country governance and governance. Using data manually collected from a sample MNEs 2010 to 2018, we find that (1) MNE CSR positively governance; (2) positive effect strengthened subsidiary's board independence but not gender diversity. Our additional analyses show better governed countries are more likely establish foundations have impact on CSR....

ABSTRACT We contribute to the literature on professional skepticism by examining influence of a relevant antecedent personality variable, namely self-construal skeptical judgments. examine how Chinese accounting students in two distinct learning and cultural environments, Australia China, are likely differ their self-construal, these differences may used final-year undergraduate as proxies for entry-level auditors. Our results show that scored higher measures independent lower interdependent...

This study investigates the impact of firm innovation on MD&A disclosure. Firms need to reduce information asymmetry assist investors one hand and prevent rivals from benefitting disclosures other. Innovative firms can use an optimistic tone convey good news but increase content similarity proprietary costs. Management chooses a certain strategy for as number innovations increases, ratio similar disclosure positive increases in overall MD&A, resulting greater more conveyed with tone....

Our study examines whether auditors' sceptical judgments are influenced by peer attitude in the context of a providing informal advice to auditors China. We hypothesise that when reflects high (low) emphasis on professional scepticism, will be more (less) their judgments. results from between-subjects experiment support this hypothesis. further examine effect differs between with higher or lower levels inherent scepticism. show is stronger among The provide evidence potential boundaries as...

Climate policy is of great importance for China’s climate goals achieving peak carbon emissions by 2030 and neutrality 2060. However, whether the can consider economic performance achieve high-quality development remains to be tested. Based on perspective development, this study takes three batches low-carbon city pilots in China as a quasi-natural experiment uses time-varying difference-in-differences examine impact enterprises. The findings show that current general does not promote...

This study contributes to context-based auditing research by providing insights into the realization of auditor independence in China's politico-economic and cultural context. Given increasing legitimizing power wide diffusion Western corporate governance accountability, it is crucial examine practice imported concepts countries such as China, where development accounting profession has taken a different path been shaped contextual influences from those Anglo-American countries. Twenty-one...

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Abstract We examine the moderating effect of auditors' perceived social influence pressure on partners' known preferences sceptical judgements in China. invoke theory to provide complementary insights into driving forces behind judgements, over and above arising from accountability. hypothesise that is stronger for auditors who perceive higher than those lower pressure. Our results support hypothesis establish value understanding managing communication with audit teams.

Existing literature on audit industry specialization in Anglo-American countries often measures using firms’ market share specific industries from recognition perspective. This paper contributes to the research by distinguishing between and resource allocation specialization, tests their different effects fees Chinese market. The results support hypotheses that is likely lead higher whole market, lower ‘top–ten’ firms, there be no effect of ‘non–top–ten’ firms. findings have implications for...