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  • Economics  (4)
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  • Economics  (4)
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  • 1
    Online Resource
    Online Resource
    Wiley ; 2020
    In:  Journal of Accounting Research Vol. 58, No. 3 ( 2020-06), p. 777-825
    In: Journal of Accounting Research, Wiley, Vol. 58, No. 3 ( 2020-06), p. 777-825
    Abstract: Adverse client publicity can entail regulatory scrutiny over audited financial statements and impose political costs on auditors. We use the changes in client publicity caused by their controlling owners’ presence on the Hurun Rich List (the rich listing) in China to test the hypothesis that auditor conservatism increases with client publicity. Our evidence indicates auditors issue more adverse audit opinions to clients and charge higher fees following the rich listing events. Moreover, we observe that auditors strategically respond to clients with different attributes—for clients whose owners accumulated wealth in a more questionable manner, auditors choose more stringent audit reporting to better defend themselves from regulatory scrutiny; for clients without such attributes, auditors primarily rely on increasing audit fees to cope with any post‐listing increase in audit risks. Our analyses also suggest the impacts of rich listings tend to be concentrated among large audit firms with stronger reputation concerns or among engagement auditors with more conservative reporting styles. By showing how auditors manage political risks associated with heightened public scrutiny, we contribute to both the auditing and political cost literature.
    Type of Medium: Online Resource
    ISSN: 0021-8456 , 1475-679X
    URL: Issue
    RVK:
    Language: English
    Publisher: Wiley
    Publication Date: 2020
    detail.hit.zdb_id: 2060654-0
    detail.hit.zdb_id: 219360-7
    SSG: 3,2
    Location Call Number Limitation Availability
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  • 2
    Online Resource
    Online Resource
    SAGE Publications ; 2017
    In:  Production and Operations Management Vol. 26, No. 2 ( 2017-02), p. 273-291
    In: Production and Operations Management, SAGE Publications, Vol. 26, No. 2 ( 2017-02), p. 273-291
    Abstract: Many manufacturers ensure supply capacity by using more than one supplier and sharing their capacity investment costs via supplier development programs. Their suppliers face competitive pressure from peers despite the reduced capacity investment cost. Although standard game theory makes clear prediction that cost sharing increases the suppliers' capacity choice and supply chain profit, the complex decision environment of capacity competition makes it interesting to test whether the theory predictions are robust and, if not, whether systematic deviations occur. We present a laboratory experiment study. The experiment data show that supplier subjects invested in higher capacities than what our theoretical analysis predicted, resulting in profit loss for the supply chain. Our econometric analysis indicates that the subjects are bounded rational and their concern for relative standing may be the potential driver of capacity over‐investment. Based on the experimental findings, we study a modified cost‐sharing mechanism that adapts to the behavioral biases. Its performance is validated in a second experiment.
    Type of Medium: Online Resource
    ISSN: 1059-1478 , 1937-5956
    RVK:
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2017
    detail.hit.zdb_id: 2151364-8
    detail.hit.zdb_id: 1108460-1
    SSG: 3,2
    Location Call Number Limitation Availability
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  • 3
    Online Resource
    Online Resource
    Hindawi Limited ; 2022
    In:  Mobile Information Systems Vol. 2022 ( 2022-4-22), p. 1-7
    In: Mobile Information Systems, Hindawi Limited, Vol. 2022 ( 2022-4-22), p. 1-7
    Abstract: In recent years, transportation, medical care, energy, and other fields have relied on a number of smart technologies such as the Internet of Things and cloud computing, and the degree of intelligence has continued to increase. As a key part of the future development of cities, education is facing tremendous pressure and challenges. How to use all kinds of smart technologies to promote the informatization of education and create a new era of smarter education is an important mission of current smart education. Decision tree classification is a frequently used technique in data mining. It has the characteristics of fast classification and high efficiency. It is not only used to analyze data but also to make predictions. Professional art education occupies an important position in college education. How to combine decision tree algorithms to develop targeted and effective professional art education and to strengthen the teaching reform and research method innovation of art design has become the current teaching work of colleges and universities. The purpose of this paper is to optimize the teaching mode of art courses in colleges and universities, improve the teaching effect of art classes, and realize the teaching goal of art courses. In this paper, art curriculum teaching experience and the reality of teaching research, through analyzing three local questionnaire surveys of college students, based on the principle of students’ subjectivity from the topic content, organization form, evaluation mode of college art teaching in our student autonomy, initiative, and the role of creative mechanisms are discussed. According to the practical teaching activities of art courses conducted in this paper, the satisfaction degree of college students with art courses is up to 92%, which indicates that this experiment is still relatively successful and significant, and arouses students’ subjectivity to some extent.
    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
    Location Call Number Limitation Availability
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  • 4
    Online Resource
    Online Resource
    Elsevier BV ; 2020
    In:  Industrial Marketing Management Vol. 88 ( 2020-07), p. 163-172
    In: Industrial Marketing Management, Elsevier BV, Vol. 88 ( 2020-07), p. 163-172
    Type of Medium: Online Resource
    ISSN: 0019-8501
    RVK:
    Language: English
    Publisher: Elsevier BV
    Publication Date: 2020
    detail.hit.zdb_id: 120124-4
    detail.hit.zdb_id: 2012747-9
    SSG: 3,2
    Location Call Number Limitation Availability
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