Fiscal expenditure responsibilities of public–private partnerships and corporate innovation investment—evidence from prefecture-level cities in China by Fang Wang, Xinci Chen, Guochao Yang

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Vertical interlock and corporate tax avoidance by Wen Wen, Fei Qiao, Jingli Feng

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Acquaintance means booster? Why stable customers matter for firm productivity by Yunjiang Geng, Yuelong Wang, Shuaijun Wu

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Green underwriters and carbon information disclosure by Yanan Tian, Yuhui Wu, Yun Zhang, Zhilun Zhang

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Using machine learning to identify audit opinion shopping by Jiamei Wang, Chao Yan

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Innovative or conservative? How clan culture shapes bank digital transformation in China by Jinxuan Zhao, Meixu Ren

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Can independent directors effectively monitor controlling shareholders after reappointment? by Rongjiang Bao, Yi Quan, Yuan Sun, Jingwen Zhang

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Refining employee treatment: Effects of government arrears repayment in China by Yanan Wang, Shuai Wang, Dongmin Kong, Cheng Xue

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Ancient notching or tokening as bookkeeping – Evidence from wood slips in China during 217–210 BCE by Min Chen, Li Huang, Oliver Zhen Li, Chunlong Zhang

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Annual report audit, ESG report assurance and audit quality: Evidence from the same accounting firm by Wenwen Li, Ting Li, Hongjun Zhu

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Does ex-ante disclosure of regulatory information really backfire? by Huiyang Zhou, Jian Chu

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Confucianism and corporate awareness of climate change by Bin Li, Yunzhi Lin, Wendai Lv

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Communication media and linguistic concreteness: evidence from firm site visits in China by Songlian Tang, Jiangnan Geng

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Does accountability for illegal operations and investments affect SOEs’ earnings management strategies? Evidence from China by Xuena Liu, Jiemei Liu, Lu Pan

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Cross-owners and bond issue pricing: coordination or collusion? by Shangkun Liang, Sichao Wang, Kaijuan Gao

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Fruitless effort? The effects of risk management disclosure specificity on nonprofessional investors’ judgments by Xinyan Miao, Shaofei Wang, Yue Wang, Bo Zhou

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