We investigate the impact of customer concentration on stock price crash risk. Customer
concentration may represent a source of significant cash flow and business risk for supplier …

This paper examines how the target's customer concentration affects merger performance.
We find that the acquirer purchasing a customer-concentrated firm experiences significantly …

This study examines the association between customer base concentration and corporate
public disclosure policy. When the customer base is more concentrated, large customers …

In the presence of litigation-facing suppliers, the supply chain relationship is at risk.
Suppliers with principal customers (dependent suppliers) have a higher concentration of …

In this study, we predict and provide evidence that distressed firms that rely more heavily on
major customers for sales have a comparatively higher incidence of receiving going …

Purpose This study aims to evaluate the effects of intellectual capital (IC) efficiency and its
components on audit fee stickiness (AFS), such as human capital (HC), organisational …

Artificial intelligence (AI) application has had a profound impact on business development.
However, it is not clear whether supplier AI application has an impact on customers and its …

This study intends to recognize the rate at which Earnings Management (EM) is practiced by
Iraqi industrial organizations registered in the Iraq stock exchange and also to distinguish …

This study investigates whether audit risks that accompany data breaches of major customer
firms can spillover into the supply chain and affect audit fees of their suppliers. Based on the …

This paper conducts a meta-analysis of 182 published archival accounting and auditing
studies on the corporate governance determinants of financial restatements. We aim to …