Audits are claimed to not only enhance the detection of fraud but also the deterrence of fraud. This study examines whether different audit procedures and attitudes conveyed to management deter aggressive earnings management that may be fraudulent, and whether such different procedures and...

Introduction -- Analytical framework -- Household biomass energy choice for cooking in energy transition and its impacts on rural livelihoods -- Evaluating the impacts of biomass collection on agricultural production -- Impacts of the changes in exogenous markets on household biomass energy use...

This paper is concerned with estimation of functionals of a latent weight function that satisfies possibly high‐dimensional multiplicative moment conditions. Main examples are functionals of stochastic discount factors in asset pricing, missing data problems, and treatment effects. We propose...