Purpose
–
The
objective
of
this
study
is
to
analyze
the
influence
auditor
independence,
professionalism,
professional
skepticism,
audit
tenure,
and
competence
on
quality
in
Indonesia.
This
intended
provide
documentation
for
factors
that
improve
reliability
audits
credibility
financial
reporting.Design/methodology/approach
A
quantitative
method
was
used
with
primary
data
form
structured
questionnaires
auditors
Public
Accounting
Firms
Surabaya
other
cities
Data
were
tested
using
structural
equation
modeling
(SEM)
confirm
hypotheses
evaluate
relationships
found
among
variables.
Tests
validity
performed
ensure
accuracy
measurement.Findings
positively
significantly
affected
quality,
suggesting
ethical
technical
excellence
essential
good
practices.
Conversely,
tenure
has
a
negative
impact
which
supports
idea
may
impair
objectivity
an
extended
engagement.
These
results
are
consistent
regulatory
arguments
calling
rotation
firms
and/or
partners
bolster
skepticism
independence.Originality/value
fills
gap
existing
literature
by
providing
empirical
evidence
about
determinants
affecting
Indonesian
setting.
outcomes
support
policymakers,
agencies,
auditing
professionals
reinforcing
governance
frameworks
standards.
emphasizes
significant
role
expertise
behavior
plays
upholding
integrity
reporting.Research
Implications
highlights
importance
continuing
education,
taking
action
compliance,
ultimately
improving
Regulatory
on-site
inspections,
though
effective
and
frequently
used
in
other
fields,
are
less
adopted
capital
markets.
This
paper
examines
a
unique
setting
where
Chinese
regulators
randomly
select
public
firms
for
annual
inspections
on
corporate
governance
information
disclosure.
We
find
the
following:
(1)
The
policy
announcement
triggers
positive
stock
market
reactions,
particularly
regions
with
weaker
legal
institutions.
(2)
Firms
selected
inspection
incur
negative
returns,
especially
those
strong
compliance
records.
(3)
Following
compliant
reduce
abnormal
related-party
transactions
earnings
management,
while
all
inspected
significant
costs,
including
reporting
delays,
higher
financing
reduced
investments,
lower
valuations.
Our
findings
suggest
that
more
targeted
could
lead
to
improved
regulatory
outcomes.
SAGE Open,
Journal Year:
2025,
Volume and Issue:
15(1)
Published: Jan. 1, 2025
The
sustainability
of
private
enterprises
is
foundational
to
the
high-quality
development
national
economy.
This
paper
investigates
role
state
ownership
in
enhancing
sustainable
enterprises,
utilizing
data
A-share
China
from
2009
2022.
findings
indicate
that
significantly
enhances
with
government
agencies
yielding
a
more
pronounced
effect
compared
state-owned
enterprise.
Mechanism
analyses
show
by
increasing
research
and
(R&D)
investments
efficiency,
as
well
environmental
information
quality.
Furthermore,
results
influence
firms
greater
financing
constraints,
severe
principal-agent
problems,
higher
competitive
pressures.
study
contributes
understanding
guiding
firms,
particularly
context
weak
external
institutions.
Corporate Social Responsibility and Environmental Management,
Journal Year:
2025,
Volume and Issue:
unknown
Published: Feb. 24, 2025
ABSTRACT
This
study
explores
how
climate
policy
uncertainty
(CPU)
impacts
corporate
financial
reporting
strategies.
We
employ
a
news‐based
CPU
measure
using
bidirectional
encoder
representations
from
transformers
(BERT),
an
advanced
deep
learning
model
known
for
its
sophisticated
natural
language
processing
capabilities.
Based
on
sample
of
Chinese
listed
companies
2010
to
2023,
we
find
negative
relationship
between
and
statement
comparability.
effect
is
more
pronounced
in
firms
with
high
pollution
levels
or
significant
environmental
costs.
Our
mechanism
tests
reveal
that
leads
abnormal
transactions
discretionary
reporting,
which
further
reduces
Additionally,
significantly
affects
accounting
comparability
diminishes
the
textual
MD&A
disclosures.
Overall,
our
findings
indicate
higher
are
associated
greater
likelihood
unusual
behaviors
strategic
decisions,
resulting
decreased
Journal of Accounting Research,
Journal Year:
2025,
Volume and Issue:
unknown
Published: March 3, 2025
ABSTRACT
We
investigate
the
impact
of
observing
peers’
information
acquisition
on
financial
analysts’
allocation
attention.
Using
timely
disclosure
mandate
by
Shenzhen
Stock
Exchange
as
a
setting,
we
find
that,
shortly
after
analysts
observe
that
firm
has
been
visited
peer
analysts,
they
reduce
short‐term
attention
to
firm,
indicated
reduced
tendency
conduct
follow‐up
visits.
Nonvisiting
who
do
not
visits
are
more
likely
discontinue
coverage
firm.
These
findings
consistent
with
conjecture
reveals
first‐mover
advantage
visiting
leading
nonvisiting
ones
reallocate
their
limited
also
compared
pre‐mandate
period,
environments
firms
deteriorate
immediately
an
analyst's
visit
but
over
longer
term.
Further
evidence
suggests
positive
externalities
in
form
increased
immediate
and
improved
unvisited
firms.
