We generalise the traditional development-accounting framework to an open-economy setting. In addition to factor …

question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …

We undertake a trade-growth accounting exercise by decomposing data on changes in bilateral international trade flows …

How can citizens be motivated to demand accountability in the management of public revenues? We carry out a video … a politician and civil society leader on attitudes and demand for accountability in the management of petroleum revenues …. We find that providing information significantly increases knowledge about current revenue management, satisfaction with …

We present a heterogeneous-firm model in which management ability increases both pro- duction efficiency and product … quality. Combining six micro-datasets on management prac- tices, production and trade in Chinese and American firms, we find … inputs, and imported inputs from more advanced countries. The structural estimates indicate that management is important for …