Review of Accounting and Finance: Volume 16 Issue 4

Audit quality and attributes of management earnings forecasts

Yu-Ho Chi, David A. Ziebart

The purpose of this study is to examine the impact of auditor type on management’s choice of forecast precision and management forecast errors, including the effects of corporate…

Organized labor, corporate governance, and stock price crash risk

Qunfeng Liao, Bo Ouyang

The aim of the paper is to investigate the effect of labor strength on stock price crash risk and related moderating mechanisms.

The influence of internal corporate governance mechanisms on capital structure decisions of Chinese listed firms

Agyenim Boateng, Huifen Cai, Daniel Borgia, Xiao Gang Bi, Franklin Nnaemeka Ngwu

The purpose of this paper is to examine the effects of internal corporate governance mechanisms on the capital structure decisions of Chinese-listed firms.

Geographic proximity between lender and borrower: how does it affect crowdfunding?

Hakwoon Kim, Jooyoung Kim

The purpose of this paper is to investigate the role of geographic distance in crowdfunding.

Audit deficiency and auditor workload: evidence from PCAOB triennially inspected firms

C. Janie Chang, Yan Luo, Linying Zhou

The purpose of this study is to examine the impact of workloads at public accounting firms on the likelihood of an audit deficiency being identified during a triennial inspection…

Herd behavior in the French stock market

Houda Litimi

This paper aims to investigate the herding behavior in the French stock market and its effect on the idiosyncratic conditional volatility at a sectoral level.