Songsheng Chen

The effectiveness of the company's financial reporting system depends on the audit's quality. In this context, the current study examines the role of accounting and financial expertise (AFE) auditors in financial reporting quality (FRQ). Since numerous components work together to determine financial reporting quality, measuring financial reporting...

Voluntary nature of sustainability disclosures in most of the countries shifts focus of academicians towards discretion of top executives as a major determining force for firms to make their operations environmentally and socially sustainable. Based on two decade literature on the topic available at Scopus database this study aims to present a comp...

Environmental degradation has become a serious concern of the government of Bangladesh especially due to the limited scope of the nation in transforming its energy systems in an environmentally sustainable manner. Against this backdrop, this study investigates the impacts of financial sector growth, energy consumption, and economic growth on carbon...

There is a close relationship between natural resources and production in many sectors, and production and consumption can also have an environmental impact. Low environmental quality affects economic growth and well-being. Environmental protection and economic growth cannot be maximized simultaneously. Choosing the right balance between the two ai...

In the era of globalization, information and communication technology (ICT) plays a crucial role in economic development and environmental sustainability. ICT enables economies to interact with each other around the globe, and the current fast ICT mode makes globalization a reality in today's technological world. However, its abrupt rise in install...

Bangladesh has significant natural gas reserves, and total demand has climbed substantially in recent years. The study uses the autoregressive distributed lag (ARDL) model for cointegration and the vector autoregressive(VAR) Granger causality model to analyze a long-run link between natural gas (NG) consumption, economic development, urbanization,...

The study's goal is to investigate the impact of foreign direct investment (FDI), tourism, electricity consumption, and economic development on CO 2 emissions in Bangladesh between 1990 and 2019. Empirical results reveal that FDI, electricity consumption, and economic development variables have significant and positive long-term effects on CO 2 emi...

We contribute to the debate on whether the “Big N effect” on audit quality is due to client self-selection by controlling for pre-audit earnings quality, an important variable omitted in prior research. Using proprietary data from the Chinese Institute of CPAs, we find that pre-audit earnings quality is higher for Big 4 clients. Controlling for pre...

The present study is a controversy on the three fundamental growth determinants. It contributes to the literature by divulging the effects of foreign direct investment and financial development on energy consumption in Central and Eastern European countries from 1990 to 2016. In doing so, second-generation multi-econometric methodological methods a...

This study analyses the decoupling relationship between energy-related CO2 emissions and economic growth in China from 2000-2017 from the perspective of industrial structure using the LMDI method and Tapio decoupling model. The decoupling driving force was decomposed into emission, energy intensity, industrial structure, economic activity, and popu...

In recent years, many empirical studies investigated the effects of globalization on the ecological footprint (EF). Most of these studies relied on the KOF index of globalization and studied the effects of total globalization and disaggregated impacts of economic, social, and political globalization on the EF. However, less attention has been given...

Even if developing nations are entitled to take part in the attempts of decreasing carbon emissions to elude alarming environment change, the consequences of carbon lessening goals in Human Development Index of developing nations continue an issue of dispute. Based on the decoupling relationship and index decomposition, the aim of the study is for...

The literature analyzing the ecological impacts of financial development (FD) documents mixed results. In addition, very limited researches consider the role of technological innovation in ecological sustainability even though technological innovation is indispensable to achieve technological advancement, which may help in sustainable development a...

Earth is in the Anthropocene era and humankind deteriorates the global environment; thus, there is a dire need for sustainable policies at all levels. This study investigates the causal and long-run association between financial development, research and development expenditures, and carbon dioxide emission including energy intensity and income lev...

It is agreeable that the rapid progress of civilization throughout the years came at a great price for severe environmental damages. Currently, human civilization is facing the consequences of the environmental damages that have been made for centuries. As a result, taking measures that will take civilization forward yet not make any environmental...

Building a carbon emission trading market is an effective way to control carbon emissions. The carbon emission trading price is the key to the carbon trading market, and it will affect the carbon emission reduction behavior of enterprises. This study use the vector autoregression (VAR) model, the cointegration analysis, and the Granger causality te...

An extended Kaya identity and the Logarithm Mean Divisia Index approach were applied in this paper to identify, quantify and explain the main factors behind Cameroon’s CO2 emissions before, during and after the economic crisis of the years 1980. The analyses covered the period from 1971 to 2014 and the results showed that: (1) Cameroon’s carbon int...

In this paper, we investigate whether there is a change of real earnings management for firms facing pressures of the new technology implementation of eXtensible Business Reporting Language (XBRL). We find that real earnings management increases after the implementation of XBRL in China, especially under the dual regulation of XBRL policies from tw...

The transportation sector has a dominant contribution to the fast-growing economy of the developing country Bangladesh. However, the nature of operating the transportation sector in the country requires an excessive amount of fossil energy which causes the rise of CO2 emissions. Ascertaining the impending factors and technologically to conserve ene...

The pressure of globalization on our ecosystem is widely debated, and academics and researchers urge clear policies at all levels. In this regard, a plethora of research work use carbon dioxide (CO2) emissions as an indicator of environmental measure to show that both globalization and financial development have diverse impacts on the environment....

The objective of this paper is to appraise the decomposition along with decoupling elements that affected the nexus between energy-related CO2 emissions and the economic development of Bangladesh by applying the logarithmic mean Divisia index and Tapio model. The paper provides an effective policy that will enable Bangladesh to improve its environm...

This research investigates the dynamic effects of stock markets, economic globalization, and financial development on environmental quality. We used the annual panel data of Southern Common Market (MERCOSUR economies) covering the period 1990 to 2016. Through updated econometric methodologies, first, we substantiated cross-sectional dependency, sta...

In recent decades, climate change and environmental pollution have been at the center of global environmental debates. Nowadays, researchers have turned their attention to the linkage between real output and environmental quality and test the environmental Kuznets curve. Majority of the studies focus on a single pollutant aspect and measure the det...

Global warming and greenhouse gas emissions have become a severe threat to our ecosystem. Prior studies on environment posit that ample exhaustion of fossil fuels for energy is one of the fundamental causes of environmental degradation and naturally replenished energy sources are affordable over fossil fuels. This study set out to examine the role...

The nexus among real income, energy consumption, financial development, and carbon emission has broadly conferred area in energy and environmental literature. However, there is no study in the literature which investigates the moderating role of financial development between real income, energy consumption, and CO2 emission in Pakistan. This study...

A plethora of empirical work explored finance-income-environment nexus, aims to investigate high CO 2 emissions determinants, over the last few couples of decades. The prior empirical work assist the idea that finance and income have diverse impacts on the environment. The lack of consensus on finance-income-environment nexus in the Central and Eas...

This study aims to analyze the impact of financial development, foreign direct investment, economic growth, electricity consumption, and trade openness on environmental quality for a panel of 59 Belt and Road Initiative (BRI) countries, over the period of 1980–2016. The presence of the environmental Kuznets curve (EKC) hypothesis is investigated. T...

The rapid mode of globalization is experienced in the last few years. The acceleration in globalization expands economic activities through a share of knowledge and transfer of technology which influence energy demand. So, the objective of this empirical work is to explore the impact of financial development on energy demand incorporating globaliza...

Since the implementation of the Sarbanes–Oxley Act (SOX), a plethora of research has examined financial experts' monitoring on audit committees of financial reporting quality. However, the literature has found mixed evidence. This present study's objective is to reconcile through meta-analysis the results of 90 studies with 165,529 firm-year observ...

Background Faculty vitality is the main ingredient to enhance professional education and competence. Enriching the faculty vitality in key domains of teaching, assessing, research, professionalism, and administration is perceived to improve educational environment significantly and enhances the academic performance of learners. Faculty development...

This study investigates whether the economic bond between auditor and client impairs audit quality at partner-level in China. Prior research does not present a clear conclusion on this topic. We employ a relatively novel proxy for audit quality, audit adjustment, which is not publicly disclosed, yet is believed to be more suitable than most proxies...

Using a sample of ERP adopters among Chinese publicly listed firms and a one-group pre- and post-test design, this study examines the impact of dominant shareholdings on the relationship between Enterprise Resources Planning (ERP) systems and earnings quality. We use the absolute value of discretionary accruals as a proxy for earnings quality. We p...

Panel data models play an important role in consequence of stock market development on economic growth in lower-middle income regions. Stock market development represented through three indicators namely total stock value traded ratio (VTR), market capitalization ratio (MCR) and turnover ratio (TR). The panel data of 20 lower-middle income countrie...

In this paper, we test the impact of XBRL (eXtensible Business Reporting Language) on information asymmetry in the emerging market of China. We focus on the association between XBRL and information asymmetry (proxied by Post-Earnings-Announcement Drift [PEAD]) across two ownership structures: state-owned enterprises (SOEs), which are dominant in Ch...

Based on the Contingency theory, using the Balanced Scorecard method, the authors first set up a set of model to measure the performance of ERP from four levels including standard, region, industry and personalization, and then design a specific system for measuring the effectiveness of ERP users. The system uses composite index measurement, which...

Can ERP software bring users economic benefits during a company's operational management? This paper adopts revised value chain method to construct a set of indicators. Using listed companies that implement ERP as samples and the implementation year as the starting point, it compares the value of companies three years before the implementation of E...

The introduction of substitute variable, which is decision-support benefits, is to explain the relationship between the purpose of the implementation of ERP and enhancing decision-support benefits. We tests for the importance of a variety of kinds of purpose to implement of ERP in organizations by questionnaires. China's traditional sort order of t...

ERP (Enterprise Resources Planning) users often refuse to pay off the balance of payment because they think the software vendors fail to complete the targets, for which the true reason is that the boundaries or standards on the effectiveness and economic benefits of ERP is not clear. So it is necessary and important to effectively measure the benef...

ERP (Enterprise Resources Planning) users often refuse to pay off the balance of payment because they think the soft-ware vendors fail to complete the targets, for which the true reason is that the boundaries or standards on the effec-tiveness and economic benefits of ERP is not clear. So it is necessary and important to effectively measure the ben...

It is very difficult in measuring the success of Enterprise resource planning (ERP) systems. Key-users' satisfaction is often used as substitute variable to determine the ERP's success. This study found out that relationship exists between key-user satisfaction and perceived ERP success in China. Especially, the model adopts three factors of the fi...