RETRACTED ARTICLE: Does the increase of labor protection intensity promote regional economic growth? Evidence from China

Xu, Xinpeng; Fu, Xiaopeng; Fuxia, Gao; Li, Yaqian; Xu, Yiming; Wang, Yuchao

doi:10.1007/s10660-022-09604-1

Cited by 2 publications

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“…Secondly, from the perspective of employees, this paper directly studies the effect of the implementation of the Labor Protection Law on the individual perspective of employees. Existing studies mainly explore the impact of the implementation of the Labor Protection Law on investment efficiency [ 17 ] and business elasticity [ 18 ] from the enterprise level, and economic growth from the region level [ 19 ]. This paper introduces a novel research perspective from the employees’ standpoint, shedding light on the impact of the implementation of the Labor Protection Law at the micro-level of enterprises.…”

Section: Introductionmentioning

confidence: 99%

Employee education, labor protection intensity and auditor risk perception

Shen,

Wu,

Ding

et al. 2024

PLoS ONE

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Prior literature finds senior executives can influence auditor decision making. However, few studies have discussed the impact of employee’s personal characteristics. Our research aims to fill the above research gaps by examining the impact of employee level education on audit costs. Taking A-share listed companies in Shanghai and Shenzhen from 2006 to 2021 as the research object, this paper examines the impact of employee education on audit fees. It is found that highly educated employees can effectively reduce the audit fees borne by the company, but the implementation of the Labor Protection Law weakens this inhibitory effect. In the case of low marketization level and weak Confucian culture intensity, employee education level has a more significant inhibitory effect on audit fees of listed companies. This study provides a basis for empirical research on the impact of employee attributes on auditor decision making, provides a new research perspective on the impact of labor protection law at the corporate micro level, and enriches the theoretical research on corporate governance rooted in traditional Chinese culture. We contribute to the practice that implications for evaluating the effectiveness of adopting labor protection.

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Section: Introductionmentioning

confidence: 99%

Employee education, labor protection intensity and auditor risk perception

Shen,

Wu,

Ding

et al. 2024

PLoS ONE

View full text Add to dashboard Cite

show abstract

“…Secondly, from the perspective of employees, this paper directly studies the effect of the implementation of the Labor Protection Law on the individual perspective of employees. Existing studies mainly explore the impact of the implementation of the Labor Protection Law on investment efficiency [17] and business elasticity [18] from the enterprise level, and economic growth from the region level [19]. This paper introduces a novel research perspective from the employees' standpoint, shedding light on the impact of the implementation of the Labor Protection Law at the micro-level of enterprises.…”

Section: Introductionmentioning

confidence: 99%

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RETRACTED ARTICLE: Does the increase of labor protection intensity promote regional economic growth? Evidence from China

Cited by 2 publications

References 20 publications

Employee education, labor protection intensity and auditor risk perception

Employee education, labor protection intensity and auditor risk perception

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