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International standards on auditing (ISAs) adoption : an institutional perspective

Eltweri, Ahmed; Faccia, Alessio; Foster, Scott - In: Administrative Sciences : open access journal 12 (2022) 3, pp. 1-19

This study seeks to examine the factors that influence the adoption of ISAs, intending to stimulate establishing a responsible and efficient auditing regime in Libyan auditing practice, shedding light on challenges in auditing practices in the North African region. This study conducted...

Persistent link: https://www.econbiz.de/10013396122

Institutional factors affecting entrepreneurship : a QCA analysis

Sendra-Pons, Pau; Comeig, Irene; Mas-Tur, Alicia - In: European research on management and business economics 28 (2022) 3, pp. 1-11

A country's institutional framework plays a crucial role in promoting entrepreneurship, which drives economic growth. Encouraging a minimum level of certainty in ambiguous environments characterized by risk taking is important. Aware of this importance, we analyze the influence of institutional...

Persistent link: https://www.econbiz.de/10013407357

How do international stock markets respond to oil demand and supply shocks?

Günter, Jochen H. F. - 2011

Persistent link: https://www.econbiz.de/10009539405

Institutional insights into contract theories : a comparative approach to the French and German dairy industries under liberalization

Derville, Marie; Fink-Keßler, Andrea - In: European journal of comparative economics 16 (2019) 1, pp. 81-104

To analyse farmer market access following European dairy-market liberalization, this article provides a novel, institutional and spatially explicit approach to contract theory. Contractual reciprocal agreements, bargaining power, the regulatory framework, the regional market structure, quality...

Persistent link: https://www.econbiz.de/10012259762

On the political decision of audit market regulation : empirical evidence of audit firm tenure and maximum durations within the European Union

Widmann, Markus; Follert, Florian; Wolz, Matthias - In: Economies : open access journal 9 (2021) 2, pp. 1-24

. Regarding the latest international financial crisis, the EU responded, among other things, with comprehensive regulation of the … threshold-or is it simply arbitrary? Our aim is to evaluate the audit market reform by the European Union (EU) (Regulation (EU … interest entities (Regulation (EU) No 537/2014, Article 17). Based on a unique dataset of 11,834 firm observations from all …

Persistent link: https://www.econbiz.de/10012548180

Regulation of illegal drugs : state control and fragile institutional capacity

Snapp, Zara; Tinasti, Khalid; Herrera Valderrabano, Jorge - In: Journal of illicit economies and development : JIED 1 (2019) 3, pp. 255-261

This policy comment analyzes the risks and issues that might arise from the legal regulation of illegal narcotic and … regulation stakeholders and the influence of their interactions on regulation outcomes. Importantly, we look at the integration … of regulation towards the most vulnerable, while at the same time undermining the illegal market. We find that state …

Persistent link: https://www.econbiz.de/10012261146

The moderating effect of audit quality on the relation between shareholder activism and earnings management : evidence from France

Siala, Souha Bouaziz; Jarboui, Anis - 2019

The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies...

Persistent link: https://www.econbiz.de/10012176219

Institutional quality and credit growth: "sand" or "grease" effect? : evidence from microfinance institutions

Tehulu, Tilahun Aemiro - In: Cogent business & management 9 (2022) 1, pp. 1-15

This article examines the effect of institutional quality on the credit growth of Microfinance Institutions (MFIs) in sub-Saharan Africa (SSA). This paper uses a panel dataset of 131 MFIs across 31 SSA countries spanning 2004-2018 and applies the Arellano-Bover/Blundell-Bond two-step Generalized...

Persistent link: https://www.econbiz.de/10014433986

Global Regulations, Institutional Development, and Market Authorities Perspective Toolkit (GRIDMAP) - Framework and Methodology

World Bank - 2024

regulation, such as consumer protection and data markets …

Persistent link: https://www.econbiz.de/10015179259

Global Regulations, Institutional Development, and Market Authorities Perspective Toolkit (GRIDMAP) - Consumer Protection Module

World Bank - 2024

The GRIDMAP, Global Regulations, Institutional Development and Market Authorities Perspective Consumer Protection Module, aims to develop consumer trust in markets by providing a toolkit to build fair, secure, and contestable markets that enable all consumers to make informed choices

Persistent link: https://www.econbiz.de/10015179297