Cover -- EDITORIAL ADVISORY BOARD -- Guest editorial -- Ownership structure, corporate governance and investment efficiency of Chinese listed firms -- CEO's political connections, institutions and audit opinions -- The impact of religiosity on corporate loans and maturity structure: evidence from China -- The impact of VC backing on the corporate governance of Chinese IPOs -- Detecting fraud in Chinese listed company balance sheets -- How important are earnings announcements in China? -- The association of earnings quality with corporate performance -- Long memory volatility in Asian stock markets -- Evaluating the tracking performance and tracking error of New Zealand exchange traded funds.