Corporate accounting failures and regulatory proceedings that led to the enactment of the Sarbanes–Oxley Act of 2002 increased the scrutiny of auditors. We investigate whether these events resulted in a change in auditor behavior with respect to going concern reporting. Generally speaking, we...

Insurance is all about risk management and risk mitigation. A significant component of this risk equation is an ability to manage the variability of weather events. Climate modelling has shown that it only takes small changes in the mean climate to generate large changes in extreme weather. This...