The last 20 years or so have witnessed the academic torrent of natural experiments in
environmental and climate change economics, and we have attempted to document this …

Fixed effects (FE) have emerged as a ubiquitous and powerful tool for eliminating unwanted
variation in observational accounting studies. Unwanted variation is plentiful in accounting …

Integrating a variety of disruptive information technologies and advanced manufacturing
technologies, intelligent manufacturing (IM) has been increasingly adopted by …

Environmental, social, and governance (ESG) practices play an increasingly important role
in achieving sustainable development goals. Drawing on institutional theory, this paper …

Interest in sustainability information, from investors, managers, researchers, and others, has
been expanding rapidly. We discuss recent advances and open questions related to …

Abstract Armstrong et al.(2022) review the empirical methods used in the accounting
literature to draw causal inferences. They document a growing number of studies using …

We show theoretically and empirically that measurement error can bias in favor of falsely
rejecting a true null hypothesis (ie, a “false positive”) and that regression models with high …

This paper examines the influence of labor market power in the audit profession. Using a
dataset of online job postings, we confirm that audit offices in more concentrated labor …

This paper investigates the impact of Directive 2014/95 (hereafter,'the Directive') issued by
the European Union (EU) that mandates the disclosure of ESG information on ESG …

The contentious relationship between corporate social responsibility (CSR) and corporate
financial performance (CFP) has been extensively and yet inconclusively debated in the …