Nowadays, as stressed by important strategic documents like for instance the 2009 EU White Paper on Adaptation or the recent 2009 "Copenhagen Accord", it is amply recognized that both mitigation and adaptation strategies are necessary to combat climate change. This paper enriches the rapidly...

Nowadays, as stressed by important strategic documents like for instance the 2009 EU White Paper on Adaptation or the recent 2009 “Copenhagen Accord”, it is amply recognized that both mitigation and adaptation strategies are necessary to combat climate change. This paper enriches the rapidly...

This paper investigates how auditors respond, in terms of their pricing and audit work, to a reduction of clients' financial reporting discretion upon the implementation of FIN 46R “Consolidation of Variable Interest Entities” in year 2003. The accounting standard mandatorily requires firms...