Propensity score matching (PSM) has become a popular technique for estimating average
treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and …

We show that firms׳ ability to avoid taxes is affected by the quality of their internal information
environment, with lower effective tax rates (ETRs) for firms that have high internal …

We examine whether information technology expertise on audit committees impacts the
reliability and timeliness of financial reporting. We find a reduction in the likelihood of …

We examine the association between employee quality and financial reporting outcomes.
Using the average workforce education level in MSA (s) where the firm operates as a proxy …

Managing firm risk, or firm performance volatility, is a key task for contemporary firms.
Although information technology (IT) has been generally viewed as an effective information …

Software vendors that market enterprise resource planning (ERP) systems have taken
advantage of the increased focus on internal controls that grew out of the Sarbanes-Oxley …

We study whether digitalization improves investment efficiency using a sample of 3056 listed
enterprises in China from 2007 to 2020. We adopt textual analysis to measure corporate …

Inspectors frequently identify deficiencies on global group audits (GGAs) attributed to
problems in coordination and communication among the multiple participating firms. As …

We utilized text mining techniques to gauge a company's level of digital transformation and
found that the higher the degree of digitalization, the more apparent the decoupling of …

Purpose The purpose of this paper is to identify the impact of enterprise systems (ESs), in
particular radio frequency identification (RFID) and enterprise resource planning (ERP) …