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Attention, Politics or Performance? Competing Influences on Oversight by Analytical Bureaucracies in the Regulatory State
(Ceas Reports; 3/2011, Working paper, 2011)In this paper, we examine and evaluate competing explanations for congressional attention to the federal bureaucracy in the United States. What we label “analytical bureaucracy” is a key, but severely understudied, tool ... -
Attentional engagement as practice: A study of the attentional infrastructure of healthcare chief executive officers
(Peer reviewed; Journal article, 2021)In this paper, we investigate the attentional engagement of chief executive officers (CEOs) of large healthcare organizations in England. We study attention ethnographically as something managers do—at different times, in ... -
Attitudes of police managers to different leadership roles in their jobs: An empirical study in Norway
(Journal article; Peer reviewed, 2012)Background for this study is the increased complexity in policing that has become more knowledge-based and more professional in the last decade. Aim of this paper is to present empirical results from a study of attitudes ... -
Attitudes towards ethical pension management among Norwegians
(Journal article; Peer reviewed, 2016)We have surveyed the attitudes of Norwegians toward ethical pension management that carries an opportunity cost. We study attitude regarding own pension fund as well as belief about other people’s attitudes. The focus is ... -
Attributional tendencies in cultural explanations of M&A performance
(Journal article; Peer reviewed, 2014)This paper focuses on managers' attributions of M&A performance. Our analysis indicates that there is a linear association between performance and attributions to cultural differences, which is moderated by prior experience. ... -
Audit exemptions and compliance with tax and accounting regulations
(Journal article; Peer reviewed, 2019)We examine small firms’ compliance with tax and accounting regulations before and after a change in the threshold for mandatory auditing. Prior to 2011, all Norwegian firms were required to be audited. In 2011, a law change ... -
Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises
(Journal article; Peer reviewed, 2013)Using Swedish data we investigate how audit quality and audit pricing vary with audit firm and office size. In contrast to prior studies, we use disciplinary sanctions issued against auditors not meeting the quality ... -
Audit Regulations, Audit Market Structure, and Financial Reporting Quality
(Journal article, 2021)In order to reduce the high level of concentration in the market segment of statutory audits of listed companies and to improve audit quality, new audit market regulations have been introduced (e.g., the mandatory rotation ... -
Audit-Firm Profitability: Determinants and Implications for Audit Outcomes
(Peer reviewed; Journal article, 2023)We use a novel dataset that links audit-firm and client-firm financial statement information from the U.K.’s largest audit firms to examine drivers of audit-firm profitability and its implications for audit outcomes. We ... -
Auditor independence in a private firm and low litigation risk setting
(CCGR Working Paper, Working paper, 2007)We examine the issue of auditor independence in a unique setting. Specifically, we test for auditor independence impairment among (1) private client firms for which the risk of auditor reputation loss is lower than for ... -
Auditor Market Power and Audit Quality Revisited: Effects of Market Concentration, Market Share Distance, and Leadership
(Journal article; Peer reviewed, 2020)This study examines whether auditor market power is associated with audit quality. Regulators around the world have repeatedly expressed concerns about the high levels of supplier concentration, the limited number of audit ... -
Auditors’ ability to assist Norwegian organizations in detecting and reducing cost originated from fraud
(Master thesis, 2022)Fraud has become an increasing problem in the last 15 years. Some consequences that can arise from fraud are loss of annual revenue, damage to an organization's reputation, reduction of funds available for public goods and ... -
Auditors’ Self-Assessment of Engagement Quality and the Role of Stakeholder Priority
(Peer reviewed; Journal article, 2022)This study investigates auditors’ assessment of the quality of their own audit engagements, utilising survey data gathered from a Big Four audit firm in Sweden. We first examine to what extent auditors’ self-reported audit ... -
Audits of private firms
(CCGR Working Paper;1/2013, Working paper, 2013)Private and public firms differ across a number of important dimensions. Public firms are under scrutiny by stock exchanges, regulators, and market participants and they share the feature of separation of ownership and ... -
Augmented Reality and Authenticity: An Experimental Study to Investigate their Impact on Luxury Perception
(Master thesis, 2020)Abstract In recent years, studies about luxury perception have proliferated. Nonetheless, few of these have investigated both product internal and external factors that may have an impact on it. On one side, a large ... -
Augmented self - The effects of virtual face augmentation on consumers' self-concept
(Peer reviewed; Journal article, 2021)Augmented reality mirrors are popular marketing tools that allow virtual try-on of products, such as makeup. We study how such sensory experiences affect consumer perception of the self, specifically the gap between actual ... -
Authentic leadership and employee agility in the context of a digital transformation: the roles of employees’ fixed digital mindset and affective commitment to change
(Master thesis, 2020)There is growing attention to the importance employees have in supporting change initiatives. However, few models of commitment to change have focused on both antecedents and outcomes. Therefore, the purpose of the present ... -
Authentic leadership, creativity, and innovation: A multilevel perspective
(Journal article; Peer reviewed, 2013)This study aims to propose and empirically test a multilevel model of cross-level interactions between authentic leadership and innovation at the team level, and perception of support for innovation and creativity at the ... -
Authenticity and the Sharing Economy
(Journal article; Peer reviewed, 2018)Based on a qualitative interview-study as well as on a quantitative survey among users of the room sharing platform Airbnb, we show that situational closeness between sharing economy consumers and providers may prompt ... -
Automated Detection of Front Companies: Exploring Machine Learning Potentials and Limitations
(Master thesis, 2023)This project is aimed at understanding the potential and limitations of modern machine learning algorithms in automatically detecting front companies. We employed predictive classification models to analyse a company's ...