Enterprises have accelerated the pace of digital construction in the digital economy and post-
epidemic era. Prior literature demonstrates the positive effects of digital transformation on …

With the integration of sustainable development into all aspects of the economy, politics,
society, culture, and ecology, the effectiveness and innovation of enterprises in sustainability …

We study the impact of awe culture on corporate tax avoidance. Using regional induced
abortion rates to proxy for awe culture, we document that stronger awe culture is associated …

The impact of directors’ and officers’ liability insurance on firm’s investment efficiency: evidence
from China | Emerald Insight Books and journals Case studies Expert Briefings Open Access …

This study examines whether and how employee treatment affects corporate investment
efficiency. Using a sample of Chinese listed firms from 2010 to 2020, we provide evidence …

Our study explores the association between social trust and the demand for audit quality. We
argue that social trust reduces the demand for audit quality because it mitigates agency …

This study examines whether and how social trust affects corporate green innovation. Using
the panel samples of Chinese non-financial listed companies from 2010 to 2015, this study …

This paper examines the impact of firms' digital transformation on management earnings
forecasts with a sample of Chinese firms. Using a deep learning model and textual analysis …

This study investigates how important common auditors are to internal control similarity
between two firms. Based on a less concentrated audit market in China, we find that firm …

This study explores the impact of local happiness on corporate financial misconduct. Using
large-scale survey data to construct the measurement of the local happiness level, we find …