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Topic Review Peer Reviewed
Audit Partner Characteristics and Their Impacts on Audit Quality: Evidence from Around the World
Public company audits are not homogenous. Varying audit partner attributes, including gender, age, location, and expertise, play important roles in explaining audit outcome disparities. The extant literature underscores the influence of firm-level and office-level differences, in areas such as size, culture, and industry expertise, in shaping audit outcomes. Commonwealth countries, such as the U.K., Australia, New Zealand, and Continental European countries, along with Asian economic entities, mandate the disclosure of audit partner names. Consequently, significant research efforts have been devoted to investigating the impact of audit partner characteristics on audit outcomes in these jurisdictions. With the adoption of Public Company Accounting Oversight Board (PCAOB) Rule 3211, mandating disclosure of audit engagement partner details for U.S.-registered public accounting firms on Form AP, there has been a surge in U.S. firm research exploring the significance of audit partner characteristics on audit outcomes in recent years. This paper outlines research that considers audit partner attributes’ influence on audit partner selection and audit quality across different economic entities. This entry contributes by synthesizing findings from recent research across diverse economic contexts, including the recently available insights from U.S.-based audits. The analysis of this entry not only provides insights into the current state of audit partner research but also delineates avenues for future research on this topic.
  • 631
  • 02 Jul 2024
Topic Review
Effect of COVID-19 on International Trade
The impact of the COVID-19 pandemic has been detrimental to all countries, despite the continuous efforts of governments on all continents to attempt to mitigate its damaging effects. All economic and social indicators have worsened. COVID-19 impact was evident in all countries, but not with the same strength.
  • 631
  • 18 Mar 2022
Topic Review
Supply Chain Concentration and Corporate Environmental Responsibility
With the recent intensification of environmental problems such as the depletion of natural resources, air pollution, water pollution and shortage, and soil erosion, the balance between environmental protection and economic development has attracted worldwide attention, and both green economy and sustainable development have gradually become the future economic development directions of all countries in the world. The COVID-19 virus spread throughout the world since its discovery in late 2019. Many experts show that poor ecological environment is an important factor that affects the generation and spread of virus and the increasing mortality rates, hence stressing the importance and urgency of environmental protection. As micro-entities of national economic operation, enterprises are also subjects of natural resource consumption and ecological pollution and have an undeniable responsibility toward environmental protection. Improving the ecological environment should ultimately be integrated into the corporate environmental responsibility (CER) of firms.
  • 630
  • 27 Jan 2022
Topic Review
Food Preferences during COVID-19 Lockdown
Changes in consumers' total food consumption reflect individual food preference during the COVID-19 lockdown.  In addition,  changes in consumers’ food expenditure represent consumers' behavioral preference. Furthermore, trends in shopping behaviors towards food products with sustainable attributes also reflect food preferences during the lockdown.
  • 629
  • 14 Sep 2021
Topic Review
Double Auction
A double auction is a process of buying and selling goods when potential buyers submit their bids and potential sellers simultaneously submit their ask prices to an auctioneer, and then an auctioneer chooses some price p that clears the market: all the sellers who asked less than p sell and all buyers who bid more than p buy at this price p. Buyers and sellers that bid or ask for exactly p are also included. As well as their direct interest, double auctions are reminiscent of Walrasian auction and have been used as a tool to study the determination of prices in ordinary markets. A simple example of a double auction is a bilateral trade scenario, in which there is a single seller who values his product as S (e.g. the cost of producing the product), and a single buyer who values that product as B.
  • 629
  • 08 Nov 2022
Topic Review
Circular Economy and Circular Cities
An alternative way to the current way cities develops and operate is provided by the circular economy (CE). The idea of circular economy finds its roots in environmental and ecological economics, industrial ecology and management and corporate sustainability. The circular city represents a relatively new concept, and as a result, assumptions about these types of cities are often incorrect and require further explanations to understand their way of functioning. A framework for a circular economy not only reduces the raw materials used within the system but also brings opportunities for sustainable consumption, waste management and innovation in all fields, as well as human development and increased well-being for everyone. However, the nature of circular systems mandates for the collective effort of governments, businesses and consumers likewise. Therefore, a circular economy should be an integrated part of the cities’ and regions’ development plans for achieving healthy circular ecosystems.
  • 629
  • 02 Aug 2021
Topic Review
Psychological Effects of Digital Companies’ Employees during COVID-19
The ways people use words online can furnish psychological processes about their beliefs, fears, thinking patterns, and so on. Extracting from online employees’ reviews on the workplace community websites, the psychological effects of employees during the phase of the COVID-19 pandemic can be quantified. Affected by the pandemic after 2020, although the overall evaluation of digital companies employees was tending to be better, were work–life balance, culture and values, senior management, career opportunities, and salary and benefits, which were still getting worse. 
  • 629
  • 07 Mar 2022
Topic Review
Airports and Regional Economy in China
China is the second largest aviation country in the world. The Chinese aviation industry and economy both developed quickly in the last two decades. However, the interaction mechanisms of aviation and the regional economy were different in each province. Jiangsu was the most important province in the Yangtze River delta region. The GDP of Jiangsu ranked second in China, but air transportation didn't have the same leading position in the last decade.
  • 628
  • 22 Apr 2022
Topic Review
Electricity Price and Quantity Uncertainty
Electricity is usually traded in a short-term market (spot market) and a long-term market via contracts for future delivery (forward contracts). The electricity market is characterized by being highly volatile when compared to other commodity markets. This high volatility in terms of price and quantity is due to market circumstances (e.g., expectations or strategies of each company and economic dynamics) and physical conditions (e.g., climate, water availability, fuel production, or damage to the power transmission network).
  • 627
  • 18 Jun 2021
Topic Review
A Real Estate Early Warning System
The real estate market is vital for national economic development, and it is of great significance to research an early warning method to identify an abnormal status of the real estate market. There is the warning status of the Beijing real estate market went from a fluctuation status to a stable “Normal” status from 2000 to 2020, and the warning status is expected to be more stable under a “Normal” status in the next decade under the same political and economic environment. The PSO-LSSVR model was found to have accurate prediction ability and demonstrated generalization ability. 
  • 627
  • 24 Jun 2022
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