Working Papers

Working Papers

Working papers from NHH's Department of Accounting, Auditing and Law.

Authors Title Publication

Ivar Kolstad

Legitimizing autocracy: Re-framing the analysis of corporate relations to undemocratic regimes


Tina Søreide and Kasper Vagle

Prosecuters´ Discretionary Authority in Efficient Law Enforcement Systems


Kenneth Fjell and Debashis Pal

On Repeated Myopic Use of the Inverse Elasticity Pricing Rule


Tina Søreide and Jon Petter Rui

Governments´ Enforcements of Corporate Bribery Laws: A Call for a Two-Track Regulatory Regime.


Tzu-Ting Chiu, Jeong-Bon Kim and Zheng Wang

Customers´ Risk Factor Disclosures and Suppliers´ Investment Efficiency


Aasmund EilifsenWilliam Messier, Brant E. Christensen and Steven M. Glover

The Effect of Materiality Disclosures on Investors´ Decision Making


Aasmund Eilifsen, Erin L. Hamilton and William Messier

The Importance of Quantifying Uncertainty: Examining the Effects of Sensitivity Analysis and Audit Disclosures on Investors´ Judgements and Decisions


Aasmund Eilifsen, Natalia Kochetova and William Messier

Mitigating the Dilution Effect in Auditors` Judgement Using a Frequency Response Mode 


Aasmund Eilifsen, Reiner Quick, Florian Schmidt and Steffen Umlauf

Investors` Perceptions of Non-Audit Services and Their Type in Germany: The Financial Crisis as a Turning Point


Tina Søreide

Regulating corruption in international markets: why governments introduce laws they fail to enforce


Tzu-Ting Chiu, Yuyan Guan and Jeong-Bon Kim

The Effect of Risk Disclosures on the Pricing of Credit Default Swaps


Tina Søreide, Susan Rose-Ackerman

Corruption in State Administration


Andreas Haufler, Mohammed Mardan and Dirk Schindler.

Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules.


Wei Shi and Haifeng You.

Agency Conflicts and Accounting Conservatism: Evidence from Exogenous Shocks to Analyst Coverage. 


Chunbo Liu, Wei Shi and K.C. John Wei.

CEO Expertise and the Design of Compensation Contracts: Evidence from Generalist versus Specialist CEOs.


David S. Bedford, Piotr, Bednark, Andrea Dossi, Angelo Ditillo, Maurice Gosselin, Daniel Johanson and Dag Øivind Madsen.

The impact of participation in strategic planning and action planning on management control effectiveness: An analysis of independent and joint effects.



Authors Title Publication