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Wirtschaftspolitik : Allokation und kollektive Entscheidung

Weimann, Joachim - 2006

Gefangenen-Dilemma -- Kollektive Entscheidungen -- Markt und Wettbewerb -- Die Regulierung NatÜrlicher Monopole -- Externe …

Persistent link: https://www.econbiz.de/10014014082

A Golden Age in Setting National Accounting Standards : The UK’s Accounting Standards Board, 1990–2000

Meeks, Geoff - 2023

At the beginning of the 1990s UK accounting standards were described as a ‘laughing stock’. By the millennium they were widely acclaimed and in some respects world-leading. This paper explores some of the key technical advances in this period, and the political processes employed to secure...

Persistent link: https://www.econbiz.de/10014348913

Auditor Tenure and the Timeliness of Misstatement Discovery

Singer, Zvi - 2017

Using the timeliness of misstatement discovery as a proxy for audit quality, we examine the association between audit firm tenure and audit quality in a setting that alleviates the endogeneity problem endemic to this line of research. We find that longer audit firm tenure leads to less timely...

Persistent link: https://www.econbiz.de/10012971114

Insights into Auditor Public Oversight Boards : Whether, How, and Why they 'Work'

Hanlon, Michelle; Shroff, Nemit - 2022

We survey 170 inspectors, representing 27% of the inspection staff, from auditor public oversight boards (POBs) in 20 countries to understand whether, how, and why auditors respond to POB oversight. We find that a large majority of inspectors believe that auditors frequently respond to their...

Persistent link: https://www.econbiz.de/10013291126

Efficient public good provision in networks : revisiting the Lindahl solution

Jain, Anil - 2017

The provision of public goods in developing countries is a central challenge. This paper studies a model where each agent's effort provides heterogeneous benefits to the others, inducing a network of opportunities for favor-trading. We focus on a classical efficient benchmark – the Lindahl...

Persistent link: https://www.econbiz.de/10011709786

Favoritism and firms : micro evidence and macro implications

Asatryan, Zareh; Baskaran, Thushyanthan; Birkholz, Carlo; … - 2021

We study the economic implications of regional favoritism, a form of distributive politics that redistributes resources spatially within countries. We use a large sample of enterprise surveys spanning across many low and middle income countries, and utilize transitions of national political...

Persistent link: https://www.econbiz.de/10012492850

The Politico-Economic Dynamics of China’s Growth

Wang, Yikai - 2020

China's rapid growth has been driven by policy reforms that significantly reduce market frictions. Policy reforms are determined by the government according to its own politico-economic considerations. This paper embeds these politico-economic considerations in a macro model of China to...

Persistent link: https://www.econbiz.de/10012837245

Favoritism and firms : micro evidence and macro implications

Asatryan, Zareh; Baskaran, Thushyanthan; Birkholz, Carlo; … - 2022

We study the economic implications of regional favoritism, a form of distributive politics that redistributes resources geographically within countries. Using enterprise surveys from low- and middle-income countries, we document that firms located close to leaders' birthplaces grow substantially...

Persistent link: https://www.econbiz.de/10013255946

The New Financial Reporting Regulatory Landscape and the Accounting Infrastructure : The Path Forward for Professional Accountants

Bala, Swapan Kunar - 2017

The Financial Reporting Act (FRA) has been passed in September 2015 and more than one and a half years have already been elapsed without the establishment of the Financial Reporting Council (FRC), although legal creation of FRC has already been in April 2016. This paper has highlighted a...

Persistent link: https://www.econbiz.de/10012956950

Self-Regulation versus Statutory Regulation for Accounting Profession in Bangladesh : Some Relevant Issues

Bala, Swapan Kunar - 2017

hence, the profession's self-regulation is about at its end. Under this Act, two professional accounting bodies will be … present state of self-regulation of the accounting profession and how it works and also portrays the backdrop of ending the … profession's self-regulation and shifting it to a statutory body …

Persistent link: https://www.econbiz.de/10012957405