This dissertation contains three essays on financial reporting, tax, and politics. The first essay explores whether the tax authority is able to generate spillover effects for auditors. The IRS can generate spillover effects for auditors, as a strong IRS increases manager’s incentives to...

As a result of the surging rate of technological innovation in the last decades, firms in high-technology industries increasingly rely on alliances to tap into external knowledge sources and to develop new products and services. While alliances are of vital importance to many firms to develop...