Scientific articles
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Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals
(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 ... -
This tree in the forest is mine: The effect of concreteness on psychological ownership
(Peer reviewed; Journal article, 2025)This research examines how the concreteness of product presentations influences consumers’ psychological ownership. Across seven studies, we demonstrate that concrete (vs. abstract) mental processing of products increases ... -
Does Convergence with International Standards on Auditing Improve Audit Quality?
(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 ... -
Multisensory experiences: Formation, realization, and responsibilities
(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, ... -
The macroeconomic effects of EU regional structural funds
(Peer reviewed; Journal article, 2024)This reflective article presents a case study of journalists in the media reporting from the trial against the former president of the International Biathlon Union. The main corruption charges against the former president ... -
Reflective insight article: What do sport journalists report on most from a corruption trial
(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 ... -
Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities
(Peer reviewed; Journal article, 2025) -
Economic Magnitudes within Reason
(Peer reviewed; Journal article, 2025)A common method of calculating economic magnitudes is to multiply the regression coefficient of the variable of interest by its sample standard deviation. This method is often problematic in finance settings when researchers ... -
The diatonic sound of scent imagery
(Peer reviewed; Journal article, 2025)This research investigates crossmodal correspondences between auditory stimuli, specifically musical modes, and olfactory mental imagery, represented by fragrance families. Building on the emerging literature on crossmodal ... -
Comparative Approaches to Studying Privacy: Introduction to the Special Issue
(Peer reviewed; Journal article, 2025)This editorial introduces the Social Media + Society special issue “Comparative Approaches To Studying Privacy.” Recognizing the importance of privacy in today’s digital societies and volatile political and regulatory ... -
Exploring the necessary roles of basic psychological needs at work: A necessary condition analysis
(Peer reviewed; Journal article, 2025)Self-determination theory (SDT) postulates that all humans have basic psychological needs for autonomy, competence, and relatedness. SDT scholars employ a necessity logic to define and interpret the roles of psychological ... -
Cross-cultural conceptions of third-party intervention across childhood
(Peer reviewed; Journal article, 2024)Third-party intervention is a cornerstone of cooperative societies, yet we know little about how children develop an understanding of this social behavior. The present work generates a cross-cultural and developmental ... -
The Evolution of Communication Consulting: A Long-Term Comparison of Service Quality in Strategic Communication
(Peer reviewed; Journal article, 2024)Communication leaders and their teams are seldom able to handle the broad range of challenges within their area of responsibility by themselves. They rely on agencies as an external workbench and as specialists for new or ... -
Influence of Physical Attractiveness and Gender on Patient Preferences in Digital Doctor Consultations: Experimental Study
(Peer reviewed; Journal article, 2024)Background: The rise of digital health services, particularly digital doctor consultations, has created a new paradigm in health care choice. While patients traditionally rely on digital reviews or referrals to select ... -
Fragmented markets for older antibiotics and child formulations, Denmark, Norway, Sweden
(Peer reviewed; Journal article, 2024)Antibiotic resistance is one of the most urgent threats to public health. The development of antibiotic resistance can be reduced by the use of narrow-spectrum antibiotics that target specific bacteria, meaning that fewer ... -
Disagreement, information quality and asset prices
(Peer reviewed; Journal article, 2024)We present an analytical solution for a pure exchange economy featuring a continuum of agents with disagreement, time-varying information quality, and reference-dependent preferences. Our general equilibrium model exhibits ... -
Correlates of climate change skepticism
(Peer reviewed; Journal article, 2024)While much research has examined the correlates of climate change beliefs from an alarmist perspective, less work has systematically measured climate change skepticism. This study aims to create a comprehensive tool capturing ... -
Correlates of money attitudes among Portuguese people
(Peer reviewed; Journal article, 2024)This study examined the psychometric features of the New Money Attitudes Questionnaire (NMAQ) in a Portuguese population and the relations between money attitudes, participant demographics, well-being, and personality ... -
Carbon emission reductions and offsets: Consumer perceptions of firm environmental sustainability
(Peer reviewed; Journal article, 2024)This paper studies how carbon emission reductions and offsets influence consumer perceptions of firm environmental sustainability. We hypothesize that consumers perceive firms that reduce (vs. offset) internally (vs. in ... -
The Importance of Unemployment Risk for Individual Savings
(Peer reviewed; Journal article, 2024)In this paper, we use a novel natural experiment and Norwegian tax data to quantify the causal impact of unemployment risk on individual savings. By comparing individuals who live in the same area but face different increases ...