Table of contents
Collusion or supervision? Between auditor and audit firm – tax planning’s perspective
Wen-Jye Hung, Pei-Gi Shu, Yi-Yin Ruan, Yamin WangThis study aims to investigate the impact of auditor industry specialization (AIS) on clients’ tax planning at the audit firm level and individual auditor level, respectively.
76
Mandatory environmental disclosure policy in the largest carbon emission country
Wei Cai, Min Bai, Howard DaveyThis paper aims to examine the impact of corporate environmental transparency (CET) on corporate financial performance under a mandatory environmental disclosure policy in China…
133
Voluntary and mandatory reporting: a continuum of disclosure
Terence E. Cooke, Kevin P. McMeeking, Stephen A. ZeffThe purpose of this paper is to open a debate on the interrelationship between categorisation, labelling, disclosure and enforcement. The extant literature on the accounting…
102
Auditor mood and audit quality: evidence from music sentiment measure
Qiao Xu, Lele Chen, Rachana KalelkarExtant studies propose music sentiment as a novel measure of individuals’ sentiment. These studies argue that individuals’ choice of music reflects their emotional condition in…
112
ISSN:
0114-0582e-ISSN:
2041-5494ISSN-L:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Associate Professor Lily Chen
- Dr Hedy Huang
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong