Social network analysis (SNA) examines whether interactions between individuals, teams,
and organizations result in network structures and patterns that can explain important …

Auditor reporting on going-concern-related uncertainties remains one of the most
challenging issues faced by external auditors. Business owners, market participants and …

Environmental management control systems (EMCSs) effectively integrate environmental
objectives into corporate decision-making, yet implementation costs may discourage their …

This study examines whether the proportion of equity-based compensation in outside
director compensation is associated with corporate strategic alliances. We hypothesize that …

Based on elaborated manually collected strategic alliance data on all Chinese listed
companies from 2007 to 2020, we document that alliance membership is positively …

Purpose The purpose of this study is to examine the impact of chief executive officer (CEO)
hometown identity on company audit fees in the Chinese setting. Design/methodology …

Strategic alliances are voluntary corporate arrangements for mutual benefit. Although
alliances are common as an alternative to M&As, they require cooperation between alliance …

Auditing researchers rarely engage practicing auditors regarding the phenomena examined,
or conclusions reached, in academic research. In an attempt to bridge this gap, we report on …

Reporting on going-concern-related uncertainties remains one of the most challenging
issues faced by external auditors. Even though professional standards do not hold external …

The engineering management field is now focusing on the web of strategic alliances of
which a firm is situated, termed an ecosystem. Engineers will be required to communicate …