Moral hazard risk in insurance describes the possibility of fraudulent policyholder behaviour, resulting in losses which are hard to predict and quantify. For disability income insurance (DII), moral hazard may be exacerbated during periods of high unemployment. In this paper, we first propose a...

Die Bundesregierung möchte die öffentliche Vergabe von Aufträgen im Zuge ihrer Novellierung nachhaltiger und effizienter gestalten, ohne dabei die Zugangshürden für KMU zu erhöhen. Unsere Analyse öffentlich verfügbarer Stellungnahmen zur Novellierung der öffentlichen Vergabe in...

With hospital budgets remaining tight and healthcare expenditure rising due to demographic change and advances in technology, hospitals continue to face calls to contain costs and allocate their resources more efficiently. In this context, efficiency has emerged as an increasingly important way...

Purpose –The purpose of this paper is to examine the profiles of Australian, New Zealand and South African accounting faculty members. Additionally, the study investigates whether there are any differences in research productivity of the accounting faculty between countries as measured by...

Purpose –This paper aims to consider the accounting academic, the environment in which the academic operates and the challenges they face. Design/methodology/approach –This paper explores a number of issues relating to the accounting academic. The five papers that make up the special issue...