... 2025 Emerald Publishing Limited Licensed re-use rights only IT capabilities Artificial intelligence AI Audit costs Audit quality China The rapidly evolving advancement of artificial intelligence (AI) has altered business procedures and financial data reporting, necessitating...

... in the Chinese context, we delve into goodwill-related KAMs, a category that is frequently highlighted in audit reports. Goodwill has emerged as a material accounting item in China’s A-share market, and its potential to induce market volatility is heightened when investors are unable to accurately estimate its...

... risks and fosters societal welfare, underscoring its importance for long-term sustainability and success. To investigate the effect of managerial ability on earnings management, China offers itself as the perfect case study. China is the largest transitional economy and plays an increasingly...

... of this research is to address the lack of information by investigating how REM practices impact company CR, with a focus on China as a unique research setting. Similarly, it investigates the moderating role of internal control validity on the relationship between REM and CR. This study examines...

...Ala’a Azzam; Salem Alhababsah Purpose This study aims to examine whether the age and tenure of the chair of the board of directors are related to research and development (R&D) investment in China. Design/methodology/approach This study uses A-share manufacturing firms that traded...