... and the absence of Big 4 firms provide an exceptional setting to explore the role of individual audit partners in an emerging market. The authors hypothesize that higher audit partner quality reduces crash risk, with lead partners having a stronger influence than review partners due to their primary role...

...Liang Song Purpose – This paper aims to investigate how borrowers’ accounting quality influences bank loan syndicates across 11 emerging markets. Furthermore, an investigation of whether the relationship between accounting quality and the bank loan syndicate structure is influenced by borrowers...

...Liang Song Purpose – This study aims to examine the effects of firms’ accounting disclosure policies on stock price synchronicity and stock crash risk, using a sample including 13 emerging markets. Furthermore, this research investigates how these relationships are affected by country-level...