Publikasjoner fra CRIStin - BI
Recent Submissions
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The Important Role of Emergence in Conceptualizing the Challenges of New Technologies to Private Law
(Peer reviewed; Journal article, 2023)Consider the following legal quandaries: a victim of a wrongdoing without a perpetrator, a work of art without an author, or the possibility that the sum of legally compliant behaviors give rise to non-compliance. Welcome ... -
Virtual Luxury in the Metaverse: NFT-Enabled Value Recreation in Luxury Brands
(Journal article; Peer reviewed, 2023)With the emergence and popularity of non-fungible tokens (NFTs), the luxury brand industry has experienced an increase in their use of NFTs. This study employs multiple-case studies, thematic analysis method, and grounded ... -
On Dihedral Angle Sums of Prisms and Hexahedra
(Journal article; Peer reviewed, 2023)Various angle characteristics are used (e.g. in finite element methods or computer graphics) when evaluating the quality of computational meshes which may consist, in the three-dimensional case, of tetrahedra, prisms, ... -
Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality
(Peer reviewed; Journal article, 2024)Audit theory and regulation assumes that auditors’ commercial motivation threatens audit quality. In this registered report, we use data from two Big Four firms in the Netherlands and provide empirical evidence on the ... -
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 ... -
Blurring the separation of powers – a legal and political study of the phenomenon of tax administrations moving from the executive branch towards the legislative branch
(Peer reviewed; Journal article, 2023)This article elucidates the more recent developments concerning the role and mandate of tax administrations and the consequential contemporary challenges that these events pose to democracy, in particular the separation ... -
Reducing Financial Crime Convenience for Sustainable Finance: A Case Study of Danske Bank in Estonia
(Chapter, 2023)This chapter presents a case study of Danske Bank activities in Estonia by application of convenience theory. Reducing financial crime convenience is a matter of financial motives, organizational opportunities, and willingness ... -
Standardization cycles in sustainability reporting within the Global Reporting Initiative
(Peer reviewed; Journal article, 2024)To analyze whether Global Reporting Initiative (GRI) standards could reduce transparency in sustainability reporting, we performed a longitudinal content analysis of sustainability reports for 15 large Norwegian organizations ... -
Scandinavian Law through the Looking Glass: A Comparative Study on the Historical Development of GAARs in Sweden, Denmark, and Norway
(Chapter, 2023)This paper explores how general anti-avoidance rules (GAARs) have developed over time in the Scandinavian countries (Sweden, Denmark, and Norway) and what this development can convey when considering legal culture and legal ... -
Bridging the gap: Reintegrating legal perspectives into project management
(Journal article; Peer reviewed, 2024)While legal topics have been acknowledged by project management academics, scholarly engagement between project management and the law needs to be further developed. This paper examines the intersection of law and project ... -
Direct lenders in the U.S. middle market
(Peer reviewed; Journal article, 2024)This paper studies the rise of direct lending using a comprehensive dataset of investments by business development companies (BDC). We exploit three exogenous shocks to credit supply, including new banking regulations and ... -
Perceptions of e-lending in Scandinavian libraries: tension and harmony between institutional logics
(Journal article; Peer reviewed, 2024)This study examines e-lending dynamics in Scandinavian public libraries, by exploring the relationship between libraries and publishing houses. We ask how representatives of both fields perceive the public library’s role. ... -
Agency and Structure Revisited with Youth Responses to Gendered (Spatial) Mobilities in the EU
(Journal article; Peer reviewed, 2020)Young people involved in geographical mobility face diverse gendered mobility settings and gender inequalities. How do the youth involved in diverse mobility types deal with adverse circumstances caused by gender beliefs ... -
Politicians’ Extra-Parliamentary Activities and Lobbying
(Chapter, 2023)The extra-parliamentary activities of politicians have long been a highly controversial and heavily debated issue in the public and political spheres of many countries. This chapter provides an overview of the state of ... -
Privacy Cynicism: Resignation in the Face of Agency Constraints
(Chapter, 2023)In this chapter, we discuss the concept of privacy cynicism as a cognitive coping mechanism to the complex privacy landscape users are confronted with within digital societies. We situate the development of the concept ... -
Investigating the Role of Reddit in Cryptocurrency Price Fluctuations
(Master thesis, 2024)In recent years, the exponential growth in the value of cryptocurrencies like Bitcoin and Ethereum has attracted many investors. Unlike traditional currencies, cryptocurrencies do not have a central issuing or regulating ... -
Four roles of physicality in digital innovation: A theoretical review
(Journal article; Peer reviewed, 2024)In this theoretical review, we engage with empirical contributions to digital innovation scholarship to advance our understanding of physicality. Specifically, we develop a conceptualization of physicality grounded in work ... -
Sammensatte ytelser i norsk MVA-rett
(Master thesis, 2024)En sammensatt ytelse er en transaksjon bestående av flere elementer med ulik avgiftsstatus. Det er et tilbakevendende og omstridt spørsmål hvordan man skal behandle sammensatte ytelser for avgiftsmessige formål. Problemstillingen ... -
Politiker-Nebentätigkeiten als Einflusskanal für Lobbying
(Chapter, 2022)Die Nebentätigkeiten von Politikerinnen und Politikern sind in Deutschland, Großbritannien und anderen Ländern seit Jahren Gegenstand kontroverser Diskussionen in Politik und Öffentlichkeit. Dieser Beitrag gibt einen ...
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