The audit market comprises a small group of large firms and a big group of smaller firms. We build upon the classic model presented by Magee and Tseng (1990) to shed light on auditor market structure. In particular, we focus on the perceived reputation cost borne by auditors that agree with...

Purpose: The purpose of this paper is to analyze the impact of a classroom application of the cooperative learning (CL) methodology on nine dimensions of business students’ teamwork competence (TC). Design/methodology/approach: The authors used a quasi-experimental pre-post design with a...

In this paper we analyze the relationship between the investment of Pension Funds Managers (AFPs) and the cost of corporate debt (public and private). Using a sample of 93 non-financial Chilean listed firms between 2009 and 2014, we find that AFP's increases the probability to issue bonds....