Financial accounting is an information conveyance process. When financial auditors issue an opinion in regard to financial statements, the auditors are providing assurance that those financial statements fairly represent the entity, and are prepared in accordance with the relevant standards. If...

After summarizing the path dependency concept which began with the article named as “Clio and the Economics of Qwerty” written by Paul David in 1985, I will associate the path dependency with the reasons of why is F keyboard not used widely instead of Q keyboards, even though F keyboards...

We present evidence on the length of athletic careers in a number of varsity sports for male and female athletes in the Ivy League. We argue that the number of years that these athletes choose to compete reflects their interest and commitment to their sport and is relevant to the Title IX...

Over the past decades, the internal market for banking services has flourished. The financial crisis and contagion from banks to sovereigns and across borders has underlined the need to match the size and level of cross-border activities of banks with the integration of banking supervision. To...

The appearance and the spread of the information technology and the availability of the e-services opened up a new chapter "within the history and relationship between the EU and its citizens by providing a new quality of relationship- and service system"(Lapsánsky, 2013, p. 352)(Veszprémi B.,...

The economic crisis unfolding in 2007 had significant implications in terms of reinterpreting the role and responsibility of central banks. This paper presents a set of criteria for a “good” institutional framework and based on that it examines the reform of the Hungarian supervisory system....

Environmental regulation has usually focused on controlling continuous sources of pollution such as CO2 emissions through carbon taxes. However, the 2010 oil spill in the Gulf of Mexico has shown that accidents associated to safety failures can also generate bursts of pollution with serious...

Institutional barriers to entry were removed to a considerable extent in 1996 in the Dutch retail sector. Three years before that the regulator decided to not take legal actions anymore against entrants violating institutional requirements. In the current analysis we investigate the effects of...