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The purpose of this study is to examine whether the required disclosure and the high frequency of key audit matters (KAMs) are likely to moderate the effect of higher credit risk on earnings quality.

This study uses 15,106 Taiwanese firm-year observations to explore the relationship between earnings quality and credit risk during the 2011 to 2020 period. We use the two-stage least squares method to test whether the presence of KAM disclosures moderated the association between earnings quality and credit risk and also to examine whether higher KAM frequency moderates the association between earnings quality and credit risk.

Our results provide evidence that the presence of a KAM disclosure requirement moderates the impact of firms with higher credit risk on earnings quality. In addition, there is significant evidence that the higher the frequency of KAM disclosures the greater the moderation impact that is found.

This research investigates whether the disclosure and high frequency of KAMs moderates the effect of credit riskiness on earnings quality. This study improves our understanding of whether more KAMs disclosures would improve earnings quality of firms with higher credit risk. In addition, we also use Beneish M-SCORE, as an alternative earnings quality proxy, to reinforce our empirical results. This markedly differentiates this paper from other studies.

This study explores information behavior and perception and vaccination among America's three largest ethnic minorities, Hispanic, Black/African American and Asian, in COVID-19 context. Information behavior and perception are investigated from cultural and demographic characteristics, while vaccination is explored from COVID-19 related information behavior and utility/value of COVID-19 vaccine information.

Using Qualtrics survey panel, a national survey of America's Hispanic, Black/African American and Asian population was conducted to better understand the impact of cultural and demographic factors on COVID-19 related information. Data were collected in Fall 2021. Multiple and logistic regression were conducted to analyze data.

Results show that cultural factors (i.e. cultural identity, social identity, social capital and religiousness) exert significant impact on information value and seeking across all three minority groups, while some demographic factors, Republicanism and age, also significantly predict COVID-19 related information seeking and value for Black/African Americans and Hispanics, but less for Asian Americans. Lastly, information value was found to significantly predict vaccine status, willingness and eagerness, the three facets of vaccination as conceptualized in this study, for top three racial/ethic minorities.

The finding of this study reveal that there are variations in terms of the level and type of attachment to one's culture/social group in COVID-19 informational context. Between the three groups, granular differences were observed regarding the relationship between cultural factors and perceived COVID-19 information value. While cultural identity is most associated with African Americans, social capital is most evident for the Asian Americans, but social identity was the strongest predictor among Hispanics. Thus, this study offers important strategic insights into a unique population sample to better understand the impact of COVID-19 related information perception and vaccination implication.