This study examines how oil price uncertainty, measured by implied volatility, affects audit
fees. Using samples from the energy industry, we find that oil price uncertainty increases …

Research background: Creative accounting practices do not frequently violate the law and
are not considered illegal; however, accounting managers may exploit legal ambiguities to …

Empirical studies found that earnings management (EM) explains firms' cost of capital both
in companies in emerging and developed countries, but until now, it has not been analyzed …

This paper investigates whether sell-side analyst attention effect extends to the aggregate
stock market. Our findings demonstrate that:(i) aggregate analyst coverage negatively …

This study explores the relationship between surplus management, analysts' attention, and
earnings forecasts, which we empirically analyze by selecting selected A-share listed …

This paper shows that the empirical distribution of cross-sectional analyst coverage in
China's stock market maintains an exponential pattern for each year and each month from …

Using a sample of Chinese listed companies from 2007 to 2020, we analyze whether the
ethical motivation generated by auditors' given names induces their independence in the …

The literature shows that firms from emerging countries have a higher risk premium than
those from developed countries. Empirical studies also find that earnings management …

In this study, we examine whether analysts' distraction affects their herding tendency. We
find that temporarily distracted analysts herd less when issuing stock recommendations. This …