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Purpose – From 2000 to 2007, 14 Chinese accounting firms had their audit licenses terminated or suspended for different reasons, forcing clients of these accounting firms to select new auditors within a short period of time. The purpose of this paper is to examine the auditor switching patterns and audit partner following decision of these clients and the effect of both client and (terminated or suspended) auditor characteristics on the auditor change decisions. Design/methodology/approach – By using 245 (191) clients of terminated or suspended audit firms, the authors apply logistic regressions to investigate clients’ switching decision (following decision). Findings – The empirical results indicate that state-owned enterprises tend not to switch to Big 4 audit firms; clients with dual shares tend to choose from the Big 4 for their succeeding audit firms. Moreover, companies whose preceding auditors received severe regulatory sanctions are less likely to switch to auditors of higher quality; companies who hired local auditors are more likely to follow their preceding audit partners as a result of forced auditor change. Originality/value – This study enriches forced auditor change literature by discussing both clients’ and preceding auditor’s attributes on clients’ switching and following decisions.

This paper investigates the impact of the voluntary assurance of corporate social responsibility (CSR) reports on firms' operating performance. Using data from listed firms in Taiwan to test three theory‐driven hypotheses, we found that the voluntary assurance of CSR reports may not lead to firms' positive performance. However, both voluntary dual‐assurance and high confidence levels of assurance for CSR reports can positively influence such performance. We offer incremental insights into expanding the CSR literature by elaborating the importance of voluntary assurance. We suggest that firms voluntarily assure their CSR reports with a higher confidence level to further improve their performance.

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Energy depletion becomes much more popular especially for petroleum decline sharply, all country on the earth try to decrease their usage of petroleum seriously. Electric vehicle (EV) technology holds much promise for reducing the demand for petroleum and reducing the emission of carbon dioxide. However, the most important issue for EV is its power supply-battery module. Therefore, we propose this architecture which is cooperate between EV network design and remote diagnostic service in order to extend the life of battery and raise the safety of EV driving. All of systems on the vehicle can communication each other and have appropriate action to raise the efficiency of battery usage through the EV network design. Otherwise, the remote diagnostic service can provide drivers the better strategy to resolve some simple problem and recharge the battery via this cooperative architecture. This architecture can increase the mass population of EV and guarantee the quality of battery to raise the utility rate.

Purpose The purpose of this study is to examine the association between audit partners’ signing networks and accruals quality, using the sample of Taiwanese publicly traded companies. Design/methodology/approach This study uses four centrality measures as proxies in this study for the strength of the audit partners’ relationship networks and the absolute value of discretionary accruals to measure accruals quality. Findings Using the sample of publicly traded firms audited by the Big 4 accounting firms in Taiwan during the 2011–2017 period, this study finds that the centrality of an audit partner’s signing network is negatively associated with the absolute value of discretionary accruals. The result is robust to various discretionary accruals measures and survives the alternative explanation related to the endogenous matching between audit partners and their clients. Originality/value This study contributes to the understanding of the effect of the relationship network within an accounting firm on accruals quality. This is one of the few studies to empirically examine the strength of the audit partners’ relationship network as a factor in firms’ financial reporting quality, especially by using the sample from an emerging market. This study shows that the strength of the audit partners’ signing networks contains incremental information when assessing firms’ earnings quality. High-quality audit work is important to ensure high-quality financial reporting and the results of this study highlight that audit partners’ network linkages affect the quality of their work.