Browsing BI Open by Title
Now showing items 357-376 of 6591
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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 and client investment efficiency: a quasi-replication and further insights from a regulatory change
(Peer reviewed; Journal article, 2024)This study is a quasi-replication and extension of Bae et al. (Account Rev 92(2):19– 40, 2017), which examines the relationship between auditors’ characteristics and their audit clients’ investment efficiency. Whereas Bae ... -
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 ... -
Automated General-to-Specific (GETS) Regression Modeling and Indicator Saturation for Outliers and Structural Breaks
(Journal article; Peer reviewed, 2018)This paper provides an overview of the R package gets, which contains facilities for automated general-to-specific (GETS) modeling of the mean and variance of a regression, and indicator saturation (IS) methods for the ... -
Autonomous but Interdependent: The Roles of Initiated and Received Task Interdependence in Distributed Team Coordination
(Journal article; Peer reviewed, 2021)Distributed team arrangements are becoming “the new normal”. The present study considers the evolution of electronic commerce into an area where operational interaction and coordination of work occurs when previously only ... -
Autorisert regnskapsfører – rolle og ansvar
(Chapter, 2020)Regnskapsførerbransjen har siden regnskapsførerloven trådte i kraft i 1993, vokst betydelig. Når det stilles krav til autorisasjon, forventes det at tjenestene som leveres, er av høy faglig kvalitet, og med det følger et ... -
Availability Exceptions and Technology Use After-Hours and the Role of Boundary Control for Work-Life Outcomes
(Master thesis, 2018)Advancements in communication technology have led to a more boundaryless relationship between work and non-work life for contemporary workers. Technology use after-hours proposes a flexibility-paradox, where workers ... -
Availability of essential, generic medicines before and during COVID-19 at selected public pharmaceutical supply agencies in Ethiopia: a comparative cross-sectional study
(Journal article; Peer reviewed, 2024)Objectives Lockdowns and border closures impacted medicine availability during the COVID-19 pandemic. This study aimed to assess the availability of essential, generic medicines for chronic diseases at public pharmaceutical ... -
Avgiftsrettens tilknytningskrav - omsetning i og utenfor virksomhet
(Journal article; Peer reviewed, 2019)Artikkelen drøfter skillet mellom omsetning i avgiftspliktig virksomhet, i unntatt virksomhet og utenfor virksomhet. Det er bare omsetning som har tilknytning til avgiftspliktig virksomhet, som kan være merverdiavgiftspliktig. ...