Postmaterialism and Corporate Tax Avoidance
This paper finds that firms owned by investors from countries with higher postmaterialism values are less likely to engage in tax avoidance behavior in China.
Audit Committees and Financial Reporting Quality in Singapore
In Singapore, financial reporting quality will be higher if audit committees have mixed expertise in accounting, finance, and/or supervisory.
Tunneling as an incentive for earnings management during the IPO process in China
This research documents the tunneling behavior (ie, expropriation of their minority shareholders) of Chinese companies during the IPO process.