technology development. The result of this paper is beneficial to build a ground to transit towards a data-driven state by …

As audit technology becomes more widespread, practice and academia are raising concerns about the costs and benefits of … these technologies. We examine how internal auditors use technology‐based audit techniques (TBATs) and how TBATs impact the …

the effects of an agreement where the more advanced firm shares its technology with the inferior one. We show that the …

value of patents and their potential to block competitors in technology markets. Our empirical results for European firm … firms with valuable patents. However, patents with a potential to block technology competitors seem to be only of interest …

acquisitions. On the one hand, patents are used as a building instrument for the acquirer's technology portfolio. On the other hand …-based view of the firm, we analyze the importance of these two faces of technology acquisition for the valuation of a target firm …'s patents, especially if blocking patents are in technology fields related to the acquiring firm's patent portfolio. Our results …

acquisitions. On the one hand, patents are used as a building instrument for the acquirer's technology portfolio. On the other hand …-based view of the firm, we analyze the importance of these two faces of technology acquisition for the valuation of a target firm … blocking patents are in technology fields related to the acquiring firm's patent portfolio. Our results have implications for …

Estimating the response of hours worked to technology shocks is often considered as a crucial step for evaluating the … estimated using a VAR, and retrieve alternative nonfundamental representations of the relation between technology shocks and … conditioning on a technology shock. This result is more robust than the results by Christiano et al. [2004], because it is …