Climate change is predicted to cause voluntary and forced internal migration on an unprecedented scale in the coming decades. Yet, research on host communities that will be on the front lines in receiving the climate migrants ...

We use Benford's Law to provide evidence that German firms round up both their net income and earnings per share. We use the introduction of the euro to show that round earnings numbers are likely the result of earnings ...

Vesentlighetsbegrepet spiller en stor rolle i revisjonsfaget når revisor planlegger, gjennomfører og konkluderer på det arbeidet han har utført hos en kunde, ved at det legges til grunn at revisors arbeid er å avdekke og ...

Elections affect the division of resources in society and are occasions for political elites to make appeals rooted in voters' self-interest. Hence, elections may erode altruistic norms and cause people to behave more ...

Smaller organizations are less likely than larger organizations to engage a high-quality auditor to signal credibility to potential donors, but they may still have incentives to engage a high-quality auditor (for instance, ...