• Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities 

  Harju, Jarkko; Lind, Yvette (Peer reviewed; Journal article, 2025)

• Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals 

  Hope, Ole-Kristian; Lu, Haihao; Peng, Songlan (Peer reviewed; Journal article, 2025)

  In 2014, the PCAOB adopted a new auditing standard, AS 18 Related Parties, with the intention of enhancing auditors’ performance in auditing related-party transactions (RPTs). Using hand-collected data, we find significant ...

• Reflective insight article: What do sport journalists report on most from a corruption trial 

  Gottschalk, Petter (Peer reviewed; Journal article, 2024)

  Research suggests that the news media may be biased in terms of both what criminal cases are reported and the focus of report from the selected criminal cases. Journalists report from courtrooms when the criminal cases ...

• Multisensory experiences: Formation, realization, and responsibilities 

  Obrist, Marianna; Velasco, Carlos (Peer reviewed; Journal article, 2024)

  IMAGINE TRYING TO create the sensory impression of an object, say, the vibrant beauty of a sunflower. It is not just about visualizing its colors but also about feeling the textures and perceiving the delicate fragrances, ...

• Does Convergence with International Standards on Auditing Improve Audit Quality? 

  Hope, Ole-Kristian; Wang, Cyndia; Wu, Yaqian; Zhang, Min (Peer reviewed; Journal article, 2024)

  Many countries have converged their domestic auditing standards with International Standards on Auditing (ISA). This study provides global empirical evidence on first-order determinants of audit quality by examining whether ...

Vis flere