We discuss the concept and costs of resolving accounting issues. We first characterise the
(degree of) resolution of an accounting issue as a continuous concept, arguing that an …

This study explores how cybersecurity risk influences voluntary disclosure, with a particular
focus on management forecasts. We find that managers in firms with higher ex-ante cyber …

Relative to employees, independent contractors (ICs) offer operational flexibility and cost
savings but have lower goal alignment with firms. We use a difference-in-differences …

Purpose: The primary aim of this study is to examine whether the Van Horne coefficient
model impacts company growth, as indicated by the EPS indicator. Design/methodology …

Estimation uncertainty around accounting estimates poses unique challenges for auditors
when conducting their audits. Moreover, auditors face heightened expectations from …

This study investigates the contagious nature of tax avoidance by examining how narratives
affect tax avoiding behavior. We adapt the idea of narrative economics indicating that …

We examine whether rotation policies facilitate the extraction of information about distortion
from business unit managers. Results of our laboratory experiment show that firms with …