Lixin Su
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View article: Changes in Urban Green Spaces in the Pearl River Delta Urban Agglomeration: From the Perspectives of the Area, Spatial Configuration, and Quality
Changes in Urban Green Spaces in the Pearl River Delta Urban Agglomeration: From the Perspectives of the Area, Spatial Configuration, and Quality Open
Urban green spaces (UGSs) are integral to urban ecosystems, providing multiple benefits to human well-being. However, previous studies mainly focus on the quantity or quality of UGSs, with less emphasis on a comprehensive analysis. This st…
View article: Common Auditors in the Supply Chain and the Supplier’s Performance
Common Auditors in the Supply Chain and the Supplier’s Performance Open
We examine the effect of a common auditor within a supply chain, where the auditor serves both the supplier and its customer(s). This dual role allows auditors to leverage and disseminate crucial chain-specific knowledge. Considering that …
View article: Foreign labor and audit quality: Evidence from newly hired <scp>H‐1B</scp> visa holders
Foreign labor and audit quality: Evidence from newly hired <span>H‐1B</span> visa holders Open
Foreign workers have been an important part of the labor force in public accounting firms over the past two decades. In this paper, we investigate whether and why foreign workers influence audit quality. We find that audit offices with mor…
View article: Epidemiological Survey on Tick Borne Diseases of Pet Dogs in Korla, Northwestern China
Epidemiological Survey on Tick Borne Diseases of Pet Dogs in Korla, Northwestern China Open
Pet dogs pose a potential risk to transmitting zoonotic pathogens by ticks. However information about the prevalence status in pet dogs of tick-borne diseases is currently limited. In this study, 196 blood samples and 223 ticks were collec…
View article: Study on Temperature Disaster Indicators of Passion Fruit in Southwest Fujian, China
Study on Temperature Disaster Indicators of Passion Fruit in Southwest Fujian, China Open
In China, meteorological forecasting relies on meteorological data obtained from regional and national stations. However, there were discrepancies between the data collected from the meteorological station at the passion fruit growing base…
View article: Summer Onset in Northern East Asia: Feature, Mechanism and Variability
Summer Onset in Northern East Asia: Feature, Mechanism and Variability Open
Summer in the East Asian monsoon region is characterized by heavy rainfall and high temperature. Its onset, depicted by monsoon rainfall and/or airflow as well as surface air temperature, has been well documented. However, the onset of sum…
View article: Progress of international rural network geographic research and implications for China
Progress of international rural network geographic research and implications for China Open
交通基础设施和大 量亲农、 助农政策的颁布实施， 加速了城乡要素流 动和参与主体的多样性， 使得乡村地区由相对封闭
View article: Do Firms Redact Information from Material Contracts to Conceal Bad News?
Do Firms Redact Information from Material Contracts to Conceal Bad News? Open
The Securities and Exchange Commission (SEC) allows firms to redact information from material contracts by submitting confidential treatment requests if redacted information is not material and would cause competitive harm upon public disc…
View article: PCAOB International Inspections and Merger and Acquisition Outcomes
PCAOB International Inspections and Merger and Acquisition Outcomes Open
This study examines how PCAOB international inspections of non-U.S. auditors affect international Merger and Acquisition (M&A) outcomes. We find that clients of inspected auditors are more likely to become acquisition targets after the pub…
View article: The Effect of Trade Secrets Law on Stock Price Synchronicity: Evidence from the Inevitable Disclosure Doctrine
The Effect of Trade Secrets Law on Stock Price Synchronicity: Evidence from the Inevitable Disclosure Doctrine Open
We exploit the staggered recognition of the Inevitable Disclosure Doctrine (IDD) by US state courts to examine the effect of trade-secret protection on the amount of firm-specific information incorporated in stock prices, as reflected in s…
View article: Genus <i>Pullimosina</i> (Diptera: Sphaeroceridae) in China with description of a new species
Genus <i>Pullimosina</i> (Diptera: Sphaeroceridae) in China with description of a new species Open
The genus Pullimosina Rohacek is revised to have four species in China, including a new species, Pullimosina (Dahlimosina) quadripulata sp. n. For Pullimosina (Pullimosina) heteroneura (Haliday) a new record for Continental China is report…
View article: Does Compensation Disclosure Lead to Better Job Performance? Evidence from the Mandatory CFO Pay Disclosure
Does Compensation Disclosure Lead to Better Job Performance? Evidence from the Mandatory CFO Pay Disclosure Open
The 2006 SEC rule, by changing the definition of Named Executive Officers, for the first time mandated the disclosure of CFO compensation. We exploit this setting and use a difference-in-differences research design to study the impact of C…
View article: Do Managers Disclose or Withhold Bad News? Evidence from Short Interest
Do Managers Disclose or Withhold Bad News? Evidence from Short Interest Open
\n Prior studies provide conflicting evidence as to whether managers have a general tendency to disclose or withhold bad news. A key challenge for this literature is that researchers cannot observe the negative private information that man…
View article: Auditors’ Responses to Organized Labor in Client Firms
Auditors’ Responses to Organized Labor in Client Firms Open
Using a sample of US firms for the period 2000-2011, we examine whether organized labor in audit client firms affects auditor decisions such as audit fees and going-concern qualifications. We find that labor unionization is associated with…
View article: The Separate and Joint Effects of the Market for Corporate Control and Board Effectiveness on R&D Valuation
The Separate and Joint Effects of the Market for Corporate Control and Board Effectiveness on R&D Valuation Open
This study finds that stronger market control (measured as fewer anti-takeover provisions) and more effective boards (measured as boards that are more independent and for which independent directors have more outside directorships) are bot…
View article: Does the Cessation of Quarterly Earnings Guidance Reduce Investors’ Short-Termism?
Does the Cessation of Quarterly Earnings Guidance Reduce Investors’ Short-Termism? Open
The practice of providing quarterly earnings guidance has been criticized for encouraging investors to fixate on short-term earnings and encouraging managerial myopia. Using data from the post–Regulation Fair Disclosure period, we examine …