No. 32-4, October 2021

Index

• Business strategy and systematic risk: Evidence from China
• Concentration and competition in the Brazilian credit market
• Gender diversity inclusive board structure and firm performance: Evidence from West Africa
• Improving auditor performance evaluations: The impact on self‐esteem, professional skepticism, and audit quality
• Issue Information
• Payout policy, managerial perquisites, and sticky SG&A costs
• Private lenders and borrowers’ internal control weaknesses
• Section 806 of the Sarbanes‐Oxley act: Can the fraud triangle prevent fraud in the finance sector?
• Size, size potential, and expected stock returns
• Smart ledger: The blockchain‐based accounting information recording protocol
• The Clevo case: A timeline of IFRS “Reluctance”
• The effect of information technology (IT) material weaknesses in internal control on chief financial officer (CFO) turnover
• The influence of social media usage on the DuPont method of analysis
• The valuation effects of unit versus share‐only IPOs