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This study aims to examine the effect of the chief executive officer (CEO) characteristics on corporate performance in private listed firms in China.

Fixed effects regressions are used to explore the connection of CEO age, tenure, political connection, duality and gender with firm performance. The final panel data sample consists of 16,010 firm-year observations from 2010 to 2020, including A-share private firms listed in the Shenzhen and Shanghai Stock Exchanges.

Five hypotheses are proposed, and results show that certain CEO characteristics, such as age, tenure and political connection, are positively related to corporate performance. Contrary to expectations, CEO duality and gender do not affect firm performance.

Findings present implications for future research on corporate governance and political connections of private listed firms.

The main objective of this study is to examine the impact of the COVID-19 pandemic on earnings management practices in China using a sample of family and non-family enterprises. More specifically, this study aims to examine whether the COVID-19 pandemic causes variation in Chinese listed family and non-family enterprises' operations, as reflected in the level of real earnings management (REM).

This study uses three standardised REM indicators, namely, the abnormal level of cash flows from operations, the abnormal level of production costs and the abnormal level of discretionary expenses. Ordinary least squares (OLS) regressions are applied to compare the earnings management of Chinese family and non-family enterprises during the pre-pandemic period (2017–2019) and the pandemic period (2020).

The authors find that Chinese listed non-family enterprises tend to participate in more REM activities than family enterprises before the COVID-19 outbreak. However, the opposite is true during the pandemic. The authors also find that COVID-19 has increased the involvement of family and non-family enterprises in REM activities.

The results of previous studies based on REM using Chinese listed firms may not be applicable under the new social background of COVID-19. As the period after the COVID-19 outbreak is relatively recent, Chinese researchers have yet to study it comprehensively. The present study is amongst the first empirical attempts investigating the effect of a pandemic financial reporting by investigating whether and how the burst of the COVID-19 crisis affected financial reporting through the earnings management practices of listed Chinese family and non-family enterprises. Such information is crucial because it can provide analysis for all stakeholders to make better decisions.

The purpose of this study is to explore the sustainability reporting of a public sector organisation (PSO). This study focuses on socio-environmental practices of a major agro-economic platform in Australia – the Murray–Darling Basin Authority (MDBA) to provide a unique perspective on water resource management and sustainability.

This longitudinal qualitative case study collects published data from the MDBA’s annual reports over 21 years (1998–2018) and considers economic, social and environmental dimensions of sustainability using legitimacy and institutional theory.

This study finds that the MDBA’s sustainability reporting is influenced by its response to the Water Act 2007 and the Basin Plan 2012 regulations and to maintain its legitimacy with stakeholders. The MDBA wished to pursue sustainability through integrating these regulations complemented by stakeholder expectations. Although all categories increased in reporting, the environment category has the highest primacy in achieving a healthy basin through sustainable water management for the long-term benefit of the stakeholders.

This study contributes to the PSOs sustainability reporting literature. Particularly, this study provides insights of sustainability reporting patterns and practices over a long period through a longitudinal study. This study contributes new knowledge on the awareness of PSOs sustainability practice which has implications for governments, regulators, policymakers, managers and other stakeholders.

The Australian PSOs setting is under-researched from the perspective of a regulatory framework. The MDBA case provides unique insights on water resource management and sustainability which has value for many countries around the world.

The purpose of this paper is to study the impact of the prohibition of certain non-audit services by the Securities and Exchange Commission (SEC) of Bangladesh on the profitability of the audit firms which are affiliated with Big-4 international audit firms. This paper is based on personal in-depth interviews with the Big-4-affiliated audit firms. A qualitative approach, in a way which is descriptive and illustrative, is adopted in this research. This research provides evidence for the fact that audit services are the most significant and stable source of income for an audit firm. Although respondents generally admit that non-audit services might be more profitable, they all agree that audit services are indeed the core operations of an audit firm. Findings in this paper reveal a contemporary picture of the auditing profession in Bangladesh and elucidate the impact that the implementation of Corporate Governance Order 2006 has on an audit firm's profitability. This research is the first in-depth study of the impact of the prohibition of non-audit services on the profitability of the Big-4-affiliated audit firms in Bangladesh. Financial reporting regulatory authorities in Bangladesh or other developing countries may find the findings in this paper useful.

This study explores the relationship between corporate social responsibility (CSR) and earnings management (EM) in China and whether family ownership impacts this relationship.

The research data are the financial reports and CSR disclosure reports of Chinese listed companies from the CSMAR database for the 2010–2020 period. Ordinary least squares (OLS) regression was used to analyze the relationship between various variables in this study.

Results show that CSR significantly and positively affects accrual-based EM (AEM) but does not affect real EM (REM). Moreover, family ownership influences the positive relationship between CSR and AEM. Compared with non-family enterprises, family enterprises tend to disclose less CSR performance but also have lower AEM behavior.

This result is related to the information transparency of listed enterprises and Socioemotional Wealth theory. This study provides reference for domestic and foreign investors and other stakeholders in understanding the impact of family ownership on the relationship between CSR and earnings management to optimize their investment decisions.

Critically, to improve and manage online learning quality (OLQUAL), higher education providers need to regularly measure OLQUAL. Hence, a reliable measure of OLQUAL in higher education from the students' perspective is indispensable. Further, as a pioneer in examining OLQUAL outcomes in the online education context, we assert that satisfaction, trust and loyalty is a global assessment that follows the evaluation of OLQUAL. A model that delineates the perceived OLQUAL and its relationship with satisfaction, trust and loyalty are currently absent. Grounded on the cognition–affective–conation framework – this study presents the indicators of perceived OLQUAL and its influence on students' satisfaction and trust which further influences their loyalty.

To measure the OLQUAL instrument and proposed relationships – data were collected from 232 online undergraduate and postgraduate students. The results of confirmatory factor analysis measure five dimensions of perceived OLQUAL – comprising system quality, administrative quality, educational quality, transformative quality and social quality. Further, the proposed relationships were tested using structural equation modelling.

This study has successfully measured a second-order OLQUAL model on five primary quality dimensions (i.e. systems, administrative, educational, transformative and social). The findings confirm that students' satisfaction alone does not play a mediating role; rather, satisfaction and trust play a sequential mediating role between OLQUAL and loyalty.

Our new model provides a new tool for institutions and researchers to evaluate the quality of online education programs, as well as identify their strategy in developing and providing high-quality online learning to students.

This study aims to examine whether clients’ degree of digitalization and audit firms’ expertise in information technology (IT) influence audit quality (AQ).

Data of Chinese A-share firms listed on the primary board of the Shanghai and Shenzhen stock exchanges from 2011 to 2019 are taken as the sample. All the data are obtained from the China Stock Market and Accounting Research. Clients’ digitalization is determined using the keywords “AI technology,” “blockchain,” “cloud computing,” “big data technology” and “digital technology.” Auditor firm’s digital expertise is determined by the proportion of higher IT expertise. As the proxy for AQ, this study uses audit fees, given that its quantum reflects the effort auditors expend that in turn affects the AQ.

A fixed-effect regression model shows that clients with high digitalization attain AQ. This study also finds a significant and positive coefficient of audit fees, indicating that AQ is high in the same situation if an audit firm’s IT is mature and developed. Furthermore, results confirm the moderating effect of clients’ digitalization and auditors’ expertise and on AQ. Auditors’ expertise in IT mitigates the audit risk and increase AQ.

Findings can enhance AQ and corporate governance literature by clarifying how external audits must evolve through digitalization and incorporating newly developed digital tools such as big data, analytics, artificial intelligence and robotic process automation. This study also provides important insights regarding how the development of new digital tools allow the audit profession to perform as a corporate governance mechanism.

This study aims to explore the relationship between fraud triangle theory (FTT) and the accounting fraud phenomenon in all listed companies in China.

The CSMAR database is used as the sample, including 16,063 data of all listed companies in Shanghai and Shenzhen markets for the 2010–2020 period. The authors also use quantitative methods, such as regression analysis, to investigate the relationship between five variables (cover three elements of FTT) and fraud occurrence.

Results show that leverage and liquidity ratios positively affect fraud detection, whereas return on net equity, audit size and independent director percentage negatively affect fraud detection.

This study enriches theoretical research on the causes of accounting fraud in China and is of great significance to the sound development of China’s capital market.