This study investigates whether local gambling norms are associated with audit pricing. Using a religion-based measure … of local social gambling norms, we find strong evidence that public firms located in U.S. counties with more liberal … gambling norms exhibit higher levels of audit fees. This result is consistent with our view that, as an important external risk …

Although microfinance organizations are generally considered as inherently ethical, recent events have challenged the … empirical sample of 496 microfinance institutions (MFIs). Results indicate that satisfying all four criteria is a difficult …

enterprises. Using data on 1193 microfinance organizations (MFOs) from 108 countries between 2007 and 2019, we find that a high …

factor. Using the context of microfinance organizations (MFOs), we examine why the financial sustainability of for-profit and … non-profit organizations may be heterogeneously affected following a scandal. Leveraging the 2010 Indian microfinance …