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This paper aims to examine the association between gender composition of joint auditor pairs and the quality of reported financial information. More specifically, the authors attempt to assess whether and how these gender compositions affect the client firms’ earnings management behavior.

The authors utilized the unique institutional setting of Taiwan, where joint auditors are required by law. They studied the effect of gender in joint auditor pairs on accrual earnings management and real earnings management to achieve financial reporting objectives.

Empirical results indicate that engaging a woman as the lead auditor can constrain accrual earnings management, regardless of whether the joint auditor is male or female. The authors also found that all-male signing auditor pairs with industry expertise can significantly reduce accrual earnings management. The authors also documented that all-female signing auditor pairs and auditor industry expertise could drive clients to engage in real earnings management activities as an alternative to accrual earnings management.

The empirical results demonstrate that gender indeed plays a role in the quality of client’s reported financial information. Female auditors in a lead position and male auditors with industry expertise tend to be more successful in delivering better-quality audits.

This study aims to investigate the relationships among budget emphasis, budget planning models, and performance, to determine whether an emphasis on the budget has indirect effects on performance, in the presence of other budget planning characteristics as mediators.

A questionnaire survey was conducted and structural equation modeling was used to test the proposed models among the constructs and related hypotheses.

The results indicate that while budget planning models entirely mediate the influence of budget emphasis on the performance of management and the organization, they partially mediate the influence of budget emphasis on budget satisfaction. In addition, it is determined that differentiation strategies have a significantly positive influence on budget emphasis, budget planning models and performance.

The results of this study provide a reference for organizations in the design of budgeting systems. During the design process, budget planning models should consider the degree of emphasis an organization places on the budget.

The aim of the research is to use variations in measured accounting conservatism to gain a deeper understanding about the reporting incentives created by a country's institutional structure.

Geographic proximity, cultural affinity and integrated economic relations provide Greater China with a unique setting for studying cross‐country differences in institutional characteristics which affect the demand for accounting conservatism. Ball and Shivakumar contend that the economic role of conditional conservatism is an important attribute of financial reporting quality because it improves the efficiency of contracting, reduces information asymmetry and improves corporate governance.

The empirical results indicate that Hong Kong is the most conservative economy, followed by Taiwan and China, implying that the legal/judicial system, regulatory environment and political economy of different countries are the pivotal forces which drive accounting conservatism. Overall, the evidence suggests that a country's institutional structures interact strongly with reporting incentives in determining accounting conservatism.

This research examines cross‐country differences in financial reporting quality by contrasting the influence of country‐specific institutional factors on financial reporting incentives for conservative accounting practices. It is expected that this research will have important policy implication.

This study aims to discuss the impact that environmental consciousness and green intellectual capital had on competitive advantage. The study adopted green intellectual capital as an intervening variable to gain insight into how environmental consciousness indirectly affects competitive advantage.

A questionnaire survey on the environmental consciousness and intellectual capital management of Taiwan's manufacturing firms was conducted, and 227 samples were analyzed. The research model investigates the relevant relationships among the constructs by using a structural equation modelling approach.

Research results reveal that environmental consciousness had an indirect impact on competitive advantage through investment in green intellectual capital. It was thus known that green intellectual capital is a mediator of the relationship between environmental consciousness and competitive advantage.

This paper may serve as a reference for firms mapping out future environmental policies and provide an input of various perspectives and arguments into the discipline of green management.

The purpose of this paper is to investigate the relationship between the political connections of firms, managerial incentives and auditor choice. Data from China were used to determine whether managers in firms with political connections are more likely to hire auditors of low quality to help them cover up earnings management and opportunistic behavior.

Cross-sectional analysis was conducted using data covering the period from 2003 to 2009 and the Top 10 auditors were used as a proxy to represent the demand for high-quality auditors. Three proxies were used to measure the political connectedness: state-owned enterprises (SOEs), politically connected CEOs and state ownership.

This paper provides empirical evidence that firms with political connections do not demand stringency in the monitoring and information roles of auditing. Moreover, politically connected firms with high managerial incentives are likely to choose non-Top 10 auditors.

This paper provides a unique focus on the role of managerial incentives in the appointment of auditors. This paper tests the managerial opportunism hypothesis in another context and results of this paper help to elucidate the effects of managerial incentives on the demand of audit quality.

The objective of this paper is to examine the incremental effects of overseas listing on earnings conservatism. In particular, it investigates whether mainland Chinese companies listed “overseas” in Hong Kong exhibit a higher degree of earnings conservatism than companies without overseas‐listing.

The paper employs the concept of “conditional conservatism” and adopts Basu’s (1997) conservatism model, examining data for Chinese companies overseas listed on the Stock Exchange of Hong Kong as H‐shares, to test hypothesis concerned with the difference in the speed with which economic gains and losses are captured in accounting earnings.

The empirical findings indicate that both overseas‐listed and China‐only‐listed Chinese companies demonstrate a minimal degree of earnings conservatism in the earlier sample sub‐period. However, companies listed overseas provide a higher degree of earnings conservatism overall. Furthermore, this conservatism becomes statistically significant in the 2006 to 2008 sub‐period.

The evidence in this study shows that differences in earnings conservatism arise from differential information demands and differential regulations. Hence the findings have direct policy implications for the regulatory agencies in China and Vietnam and in the ex‐communist countries further afield such as Russia, the former Soviet Union, and Eastern Europe.

This paper aims to investigate whether government-mandated corporate social responsibility (CSR) engenders conservative financial reporting in emerging markets. It is expected that CSR plays a substitute role for governance mechanisms in reducing information asymmetry.

The C-Score developed by Khan and Watts (2007) was adopted to measure the degree of firm-year specific accounting conservatism. This study uses the CSR rating established by the Shanghai National Accounting Institute.

Empirical evidence indicates that the government-mandated CSR policy may be sufficient to induce conservative financial reporting. However, due perhaps to political affiliations, the evidence to support this claim is weaker for state-owned enterprises (SOEs) than for non-SOEs.

The findings provide a deeper understanding of the potential role of CSR in firms. The results also provide evidence on the dynamics between CSR activities and the reporting behavior of managers. These findings have important implications for investors, analysts and regulators.

The purpose of this paper is to investigate the influence of moral philosophy on the ethical beliefs of auditors. The paper argues that an individual's moral philosophy is the key factor in how one views ethical issues and largely determines the ethical choices one makes. The paper also seeks to discover the influence of personal values on the reasoning processes associated with ethics and to explore whether the personal value preferences of auditors, as a manifestation of their moral philosophy, influence their ethical beliefs and (presumably) their subsequent actions.

The authors designed a survey instrument to assess the value preferences, moral philosophies, and reactions of practicing auditors to judgment dilemmas. They then employed structural equation modeling to examine the sensitivity of auditors to the competence and integrity of clients with the aim of gaining insight into the ethical beliefs of auditors in general.

These results show that value preferences alone fail as predictors of ethical beliefs. Instead, personal values have an indirect influence on ethical beliefs via moral philosophy. Moreover, auditors strongly motivated by values based on self‐enhancement were negatively associated with idealism in ethics and positively associated with relativism. Therefore, it can be concluded that idealist auditors were more likely to condemn the actions of clients that violated moral norms, while relativist auditors were more permissive.

The results identify the role of moral philosophy as a mediator for the personal values and ethical beliefs of auditors, shedding light on how personal values can influence ethical sensitivity.

The purpose of this paper is to investigate the relationship between green management and environmental performance. This was accomplished by considering each operational element, including the supply and acquisition of upstream materials, research and development, manufacturing and packaging, marketing, promotion and education, and recycling activities.

The paper constructs an integral model of the green value chain to reveal the extent to which Taiwanese manufacturing industries are adopting green value chain management and implementing environmentally conscious business practices. Survey data were collected from 118 Taiwanese manufacturers.

The findings indicate a positive relationship between green value chain management and environmental performance. The results suggest that when firms only implement green management in particular areas the effect is insignificant; however, a comprehensive implementation can result in an overall improvement in environmental performance.

This paper may serve as a reference for firms mapping out future environmental policies and provide an input of various perspectives and arguments into the discipline of green management.

Previous research has yielded mixed results on the relationship between consumer perception and purchase intention towards organic food products. Although the prior literature has widely applied planned behaviour theory, using a single theoretical approach often provides limited understanding of organic food consumption. This study builds upon consumer perception and social cognitive theories to examine the effects of perceived food healthiness and environmental consciousness on the purchase intention of organic drinking products. The current research also assesses the mediating role of consumer extrinsic motivation and moderating role of corporate social responsibility (CSR) beliefs in these effects.

A survey method was applied to collect data from 606 consumers from different food retailers in Vietnam. Data were analysed using multivariate analysis techniques, such as structural equation modelling and bootstrap analysis.

Results of hypothesis testing support the predictive ability of perception and social cognitive theories in explaining consumers' perceptions, motivation and behavioural intention towards organic drinking products. Furthermore, results provide evidence for the moderating effect of CSR beliefs on the relationship between consumer extrinsic motivation and purchase intention.

This study may be amongst the first that explains consumption of organic drinking products from the perspectives of consumer perception and social cognitive theories. It provides a unique research model that explains the influence of perceived food healthiness and environmental consciousness on purchase intention of organic drinking products with the mediating role of consumer extrinsic motivation and moderating role of CSR beliefs. The current research provides fresh insights into the consumption of organic drinking products in an emerging market based on a mediated moderation mechanism, which has been limited in the prior literature.