Articles with the same column -- Department of Academic Journals, SUFE

Can Pricing Deregulation Lead to an Improvement in the Efficiency and Quality of Auditing Services?

This paper takes listed companies from 2010 to 2019 as the sample to explore the impact of pricing deregulation in the audit market on audit efficiency and quality. The results show that a...

First published at: Mar 20, 2025

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doi:10.16538/j.cnki.fem.20241024.202

Foreign Economics & Management, Vol. 47, Issue 03, pp. 70 - 82

CORPORATE GOVERNANCE | F270

Judicial Improvement and Similarity of Annual Report Disclosure: Empirical Evidence from the Quasi-natural Experiment of Circuit Courts in China

Zhou Shengdi, Lan Faqin

To enhance regional judicial quality, the Supreme People’s Court of China has been establishing local circuit courts in phases since 2015. This paper utilizes the quasi-natural experiment...

First published at: Mar 20, 2025

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doi:10.16538/j.cnki.fem.20241024.203

Foreign Economics & Management, Vol. 47, Issue 03, pp. 53 - 69

CORPORATE GOVERNANCE | F270

How does the “Reverse Mixed-ownership Reform” Affect the Substantive Green Innovation of Private Enterprises? From the Institutional Theory Perspective

He Jia, Wang Fenmian, Sun Wanlin, et al

Green innovation is integral to the high-quality economic and social development in China. Private enterprises, as pivotal agents of green innovation, still face problems such as weak will...

First published at: Feb 20, 2025

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doi:10.16538/j.cnki.fem.20241024.201

Foreign Economics & Management, Vol. 47, Issue 02, pp. 69 - 83

CORPORATE GOVERNANCE | F270

Seniority, Implicit Norms, and Corporate Violations: A Study from the Perspective of Informal Institutions

Lin Cuiliang, Xu Xixiong, Wu Linchun

The implicit norms of segregation and hierarchical order embedded in seniority culture may impede the flow of corporate information, weaken internal oversight, and thus breed corporate vio...

First published at: Feb 20, 2025

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doi:10.16538/j.cnki.fem.20240827.204

Foreign Economics & Management, Vol. 47, Issue 02, pp. 53 - 68

CORPORATE GOVERNANCE | F270

Will Bill Digitization Improve the Quality of Information Disclosure? Based on the Quasi-natural Experiment of the Establishment of Shanghai Commercial Paper Exchange Corporation Ltd.

Ma Lianfu, Ji Anqi

As a key foundation for capital market development, the quality of information disclosure by listed companies is crucial for financial services supporting real economic growth. Using data ...

First published at: Feb 20, 2025

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doi:10.16538/j.cnki.fem.20240827.202

Foreign Economics & Management, Vol. 47, Issue 02, pp. 38 - 52

CORPORATE GOVERNANCE | F270

Intensification or Networking: Media Focus on ESG and Supply-chain Configuration

Xie Jiaping, Dong Qi, Tan Weijie, et al

With the rise of the ESG sustainability concept, the media has played a crucial role in assisting firms in strengthening their ESG implementation. Media focus on ESG may offer a fresh appr...

First published at: Dec 20, 2024

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doi:10.16538/j.cnki.fem.20240724.202

Foreign Economics & Management, Vol. 46, Issue 12, pp. 101 - 118

CORPORATE GOVERNANCE | F270

Big Data Audit: Theoretical Framework, Research Progress, and Future Prospects

Xu Ronghua, Zhu Jing, Dai Xinyu

Big data audit is a novel auditing mode that applies emerging information technology to auditing business activities. In recent years, with increasing attention to big data audit, explorin...

First published at: Nov 20, 2024

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doi:10.16538/j.cnki.fem.20240724.201

Foreign Economics & Management, Vol. 46, Issue 11, pp. 122 - 137

CORPORATE GOVERNANCE | F270

Does Digital Finance Help Reduce Corporate Violations? An Empirical Study Based on A-share Listed Companies

Dong Xiaohong, Pan Chengshuang, Lyu Jing

Taking A-share listed companies from 2011 to 2020 as the research object, this paper explores the impact and mechanism of digital finance on corporate violations. The research findings ind...

First published at: Sep 20, 2024

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doi:10.16538/j.cnki.fem.20240524.203

Foreign Economics & Management, Vol. 46, Issue 09, pp. 17 - 30

CORPORATE GOVERNANCE | F270

The Impact of Team Mental Structure on Intergenerational Entrepreneurial Spirit in Family Businesses

Wu Jiong, Xiao Shanshan

When succession encounters transformation, the successor shoulders the mission of leading the family business into a new era. However, the prevalent phenomenon of complacency within family...

First published at: Sep 20, 2024

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doi:10.16538/j.cnki.fem.20240331.203

Foreign Economics & Management, Vol. 46, Issue 09, pp. 3 - 16

CORPORATE GOVERNANCE | F270

Environmental Information Disclosure Effect of A+H Cross-listing: A Study on Enhancement Mechanism and Path of Action

Yao Sheng, Zhao Yao

By using the data of China’s A+H cross-listed enterprises from 2012 to 2020 as the sample, this paper examines the impact of A+H cross-listing on corporate environmental information discl...

First published at: Aug 20, 2024

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doi:10.16538/j.cnki.fem.20240209.201

Foreign Economics & Management, Vol. 46, Issue 08, pp. 53 - 68