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Blessing or Curse? Industrial Policy and Zombie Firms 祝福还是诅咒?产业政策与僵尸企业
Pub Date : 2025-12-02 DOI: 10.1016/j.bar.2025.101813
Qingbin Meng, Xinyu Li, Solomon Wang
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引用次数: 0
Technical talk in bitcoin and equity 比特币和股票的技术谈话
Pub Date : 2025-11-20 DOI: 10.1016/j.bar.2025.101784
Daniel Cahill, Zhangxin (Frank) Liu, Lee Smales
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引用次数: 0
Strategies for Internal Auditors to expand their role in ESG assurance 内部审计师扩大其在ESG鉴证中的作用的策略
Pub Date : 2025-11-20 DOI: 10.1016/j.bar.2025.101805
Angela Hecimovic, Dominic Canestrari-Soh
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引用次数: 0
Bureaucratic Discretion and Auditor Choice: Evidence from a Quasi-natural Experiment* 官僚裁量权与审计师选择:来自准自然实验的证据*
Pub Date : 2025-11-20 DOI: 10.1016/j.bar.2025.101806
Qihui Gong, Huilong Liu, Jing Xie
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引用次数: 0
LOAN LOSS PROVISIONING IN COMMUNITY BANKS – A STUDY USING COMMUNITY BANKING DATA 社区银行的贷款损失准备——一项使用社区银行数据的研究
Pub Date : 2025-11-08 DOI: 10.1016/j.bar.2025.101778
Yibei He, Abdullah Mamun, Dev R. Mishra
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引用次数: 0
Does Audit Partner–Client Relationship Affect Managerial Tone? Evidence from Earnings Conference Calls Question and Answer Sessions 审计合伙人与客户关系是否影响管理基调?来自收益电话会议问答环节的证据
Pub Date : 2025-11-08 DOI: 10.1016/j.bar.2025.101781
Yaohua Qin, He Xiao, Xi He, Hanjie Meng
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引用次数: 0
Does Commitment to Operational Sustainability Pay Off? International Evidence 对业务可持续性的承诺是否有回报?国际证据
Pub Date : 2025-11-05 DOI: 10.1016/j.bar.2025.101782
Amitav Saha, Sudipta Bose, Gerald J. Lobo
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引用次数: 0
Cybersecurity and cost management 网络安全和成本管理
Pub Date : 2025-11-04 DOI: 10.1016/j.bar.2025.101783
Nishant Agarwal, Swetha Agarwal, Amna Chalwati, Swati Sisodia, Samir Trabelsi
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引用次数: 0
Mobile Banking Transaction Volume and Perceived Service Quality: A Text Analytics Approach 手机银行交易量和感知服务质量:文本分析方法
Pub Date : 2025-11-04 DOI: 10.1016/j.bar.2025.101779
Akbar Ali, Radnyi Godase, Mohammed Muhsin
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引用次数: 0
Tax Avoidance and Disclosure Strategies 避税和披露策略
Pub Date : 2025-11-01 DOI: 10.1016/j.bar.2025.101777
Jin Lei, Tanya Y.H. Tang, Wei Wu
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引用次数: 0
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The British Accounting Review
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