Select a community to browse its collections.

  • Effects of Voluntary Audit on Accounting Quality in Small Private Firms 

    Aase, Øivind André Strand (Discussion paper;1/22, Working paper, 2022-01-10)
    Many countries have introduced thresholds for mandatory audits, but empirical evaluations on how deregulation of audit markets affect reporting quality are scarce. I analyze a Norwegian audit reform in 2011, that introduced ...
  • Size Management in Response to Mandatory Audit Rules 

    Aase, Øivind André Strand (Discussion paper;2/22, Working paper, 2022-01-10)
    Many countries have introduced thresholds for mandatory audits as a measure of reducing complexity and costs for private firms’ financial reporting. Firms around the size thresholds have incentives to size down in order ...
  • Optimal Risk Sharing in Society 

    Aase, Knut K. (Discussion paper;10/21, Working paper, 2021-12-30)
    We consider risk sharing among individuals in a one-period setting under uncertainty, that will result in payoffs to be shared among the members. We start with optimal risk sharing in an Arrow-Debreu economy, or equivalently, ...
  • The Effect of Labor Market Shocks Across the Life Cycle 

    Salvanes, Kjell G.; Willage, Barton; Willén, Alexander (SAM DP;21/2021, Working paper, 2021-12)
    Adverse economic shocks occur frequently and may cause individuals to reevaluate key life decisions in ways that have lasting consequences for themselves and the broader economy. These life decisions are fundamentally tied ...

View more