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  • 1
    Online Resource
    Online Resource
    Wiley ; 2022
    In:  Journal of Accounting Research Vol. 60, No. 3 ( 2022-06), p. 853-900
    In: Journal of Accounting Research, Wiley, Vol. 60, No. 3 ( 2022-06), p. 853-900
    Abstract: This paper examines whether and how individual auditors are disciplined for audit errors. Taking advantage of the long history of auditor identity data from China, we find that signing auditors with client restatements are likely to lose the privilege of signing the audit reports of public clients. However, auditors can avoid this consequence by issuing a modified audit opinion to warn of the potential misstatement. We show that auditors are more likely to be disciplined when their firms operate in less concentrated audit markets. Finally, we find positive outcomes from the disciplinary action of the audit firms. Firms that discipline their auditors for restatements have a larger decrease in the rate of client restatements and a larger increase in market share, compared to nondisciplining firms. Their clients have a higher earnings response coefficient after the disciplinary action. In summary, our results suggest that individual auditors in China can face career setbacks when they produce poor quality audits.
    Type of Medium: Online Resource
    ISSN: 0021-8456 , 1475-679X
    URL: Issue
    RVK:
    Language: English
    Publisher: Wiley
    Publication Date: 2022
    detail.hit.zdb_id: 2060654-0
    detail.hit.zdb_id: 219360-7
    SSG: 3,2
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  • 2
    Online Resource
    Online Resource
    Elsevier BV ; 2007
    In:  Ecological Economics Vol. 61, No. 1 ( 2007-2), p. 129-133
    In: Ecological Economics, Elsevier BV, Vol. 61, No. 1 ( 2007-2), p. 129-133
    Type of Medium: Online Resource
    ISSN: 0921-8009
    RVK:
    Language: English
    Publisher: Elsevier BV
    Publication Date: 2007
    detail.hit.zdb_id: 1002942-4
    detail.hit.zdb_id: 1500316-4
    SSG: 12
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  • 3
    Online Resource
    Online Resource
    Springer Science and Business Media LLC ; 2022
    In:  Mathematical Methods of Operations Research Vol. 96, No. 2 ( 2022-10), p. 259-290
    In: Mathematical Methods of Operations Research, Springer Science and Business Media LLC, Vol. 96, No. 2 ( 2022-10), p. 259-290
    Type of Medium: Online Resource
    ISSN: 1432-2994 , 1432-5217
    RVK:
    RVK:
    Language: English
    Publisher: Springer Science and Business Media LLC
    Publication Date: 2022
    detail.hit.zdb_id: 246737-9
    detail.hit.zdb_id: 1459420-1
    detail.hit.zdb_id: 184108-7
    detail.hit.zdb_id: 1310695-8
    SSG: 3,2
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  • 4
    Online Resource
    Online Resource
    Informa UK Limited ; 2023
    In:  Journal of Environmental Planning and Management Vol. 66, No. 11 ( 2023-09-19), p. 2373-2387
    In: Journal of Environmental Planning and Management, Informa UK Limited, Vol. 66, No. 11 ( 2023-09-19), p. 2373-2387
    Type of Medium: Online Resource
    ISSN: 0964-0568 , 1360-0559
    RVK:
    Language: English
    Publisher: Informa UK Limited
    Publication Date: 2023
    detail.hit.zdb_id: 2000921-5
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  • 5
    In: Mobile Information Systems, Hindawi Limited, Vol. 2022 ( 2022-7-30), p. 1-8
    Abstract: As the digital economy promotes economic growth, the Internet of Things can solve the problem of productivity, and the blockchain can solve the problem of production relations, which realizes the industrial transformation of blockchain smart contract technology and becomes a new driving force for the industry. It is becoming more and more difficult for companies to control their own raw material supply, production, and sales by relying only on their own strength, and this is the key to influencing a company to become bigger and stronger. This problem will be efficiently solved by the implementation of “Internet of Things + Blockchain” technology. As a result, research into a new sort of smart supply chain management based on “Internet of Things + Blockchain” is required. From the perspective of building a smart supply chain, this paper makes full use of literature data methods, theoretical analysis methods, case analysis methods, logic analysis methods, and other methods. To study the effectiveness of IoT and blockchain technology through case study of changes in the order quantity in the procurement link of the supply chain. By understanding the current status of related research at home and abroad, as well as the Internet of Things technology and blockchain technology, this paper analyzes China. The main problems existing in the supply chain management of enterprises are the combination of the Internet of Things technology and the blockchain with the enterprise supply chain to create a smart supply chain platform, and the feasibility and functional efficiency of the smart supply chain platform. The related check was found, its deficiencies were found, and remedial measures were taken. The research results show that this intelligent supply chain management platform based on the Internet of Things (IoT) and blockchain can make the operation of the entire supply chain clearly visible. Information and data sharing can be achieved among the various departments of the supply chain to achieve scientific management and precision of the enterprise prediction. And this model can also be used in other industries to achieve industrial upgrading.
    Type of Medium: Online Resource
    ISSN: 1875-905X , 1574-017X
    RVK:
    Language: English
    Publisher: Hindawi Limited
    Publication Date: 2022
    detail.hit.zdb_id: 2187808-0
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  • 6
    Online Resource
    Online Resource
    Elsevier BV ; 2021
    In:  Industrial Marketing Management Vol. 98 ( 2021-10), p. 93-104
    In: Industrial Marketing Management, Elsevier BV, Vol. 98 ( 2021-10), p. 93-104
    Type of Medium: Online Resource
    ISSN: 0019-8501
    RVK:
    Language: English
    Publisher: Elsevier BV
    Publication Date: 2021
    detail.hit.zdb_id: 120124-4
    detail.hit.zdb_id: 2012747-9
    SSG: 3,2
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  • 7
    In: Tourism Review, Emerald, Vol. 77, No. 1 ( 2022-01-26), p. 177-189
    Abstract: Calidad experiencial, calidad de la relación experiencial y futuras intenciones experienciales en la industria del juego de Macao Diseño/metodología/enfoque (límite de 100 palabras) − En este estudio, se obtuvieron 566 respuestas válidas de jugadores de casino que habían tenido experiencia en juegos en un casino de Macao. Propósito (límite de 100 palabras) − Este documento presenta a través de un estudio de caso la industria de los juegos de Macao con el objetivo de discutir las relaciones multifacéticas que involucran calidad experiencial, calidad de relación experiencial y futuras intenciones experienciales. Resultados (límite de 100 palabras) − Según los resultados del estudio, las dimensiones de la calidad de la experiencia (hedónica, participación, sorpresa, diversión, contacto con el jugador y entorno físico) tuvieron un efecto positivo en la satisfacción de la experiencia, lo que a su vez condujo a la confianza en la experiencia. Tanto la confianza experiencial como la satisfacción experiencial influyeron positivamente en el compromiso experiencial. Además, la confianza experiencial, la satisfacción experiencial y el compromiso experiencial afectaron positivamente a las futuras intenciones experienciales. Originalidad/valor (límite de 100 palabras) − La principal contribución de esta investigación es que se ha agregado al cuerpo de conocimiento sobre la interacción entre las dimensiones de la calidad experiencial, la dimensión de la calidad de la relación experiencial y las intenciones experimentales futuras, que pueden ser fructíferas para la industria del juego.
    Type of Medium: Online Resource
    ISSN: 1660-5373 , 1660-5373
    RVK:
    Language: English
    Publisher: Emerald
    Publication Date: 2022
    detail.hit.zdb_id: 2412174-5
    SSG: 3,2
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  • 8
    Online Resource
    Online Resource
    SAGE Publications ; 2011
    In:  Journal of Marketing Research Vol. 48, No. 1 ( 2011-02), p. 48-61
    In: Journal of Marketing Research, SAGE Publications, Vol. 48, No. 1 ( 2011-02), p. 48-61
    Abstract: The authors propose a dynamic market equilibrium model to investigate how consumers form price expectations and how these expectations influence their sequential search behavior and prices in the market. They derive a perfect Bayesian Nash equilibrium and show that whereas higher current period prices induce search, consumers who observe higher historical prices form higher price expectations, become more pessimistic, and search less. Furthermore, the authors show that when prices increase as a result of an increase in marginal costs, consumers respond by searching more, which then leads to higher prices and instant price adjustment. In contrast, because consumer search activities decline when prices fall, sellers may respond by lowering their prices just enough to dampen consumers’ search tendencies when costs decrease. The authors test their theoretical model and its implications and find support for it in a series of simulated market experiments.
    Type of Medium: Online Resource
    ISSN: 0022-2437 , 1547-7193
    RVK:
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2011
    detail.hit.zdb_id: 2066604-4
    detail.hit.zdb_id: 218319-5
    SSG: 3,2
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