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The cost of sin: The effect of social norms on audit pricing

Leventis, Stergios; Hasan, Iftekhar; Dedoulis, Emmanouil - 2013

In this paper we provide evidence for the effects of social norms on audit pricing by studying companies belonging to the alcohol, firearms, gambling, military, nuclear power, and tobacco industries, which are often described as "sin" companies. We hypothesize that the disparities between "sin"...

Persistent link: https://www.econbiz.de/10012148184

The cost of sin: The effect of social norms on audit pricing

Leventis, Stergios; Hasan, Iftekhar; Dedoulis, Emmanouil - In: International Review of Financial Analysis 29 (2013) C, pp. 152-165

In this paper we provide evidence for the effects of social norms on audit pricing by studying companies belonging to the alcohol, firearms, gambling, military, nuclear power, and tobacco industries, which are often described as “sin” companies. We hypothesize that the disparities between...

Persistent link: https://www.econbiz.de/10011056785

Informal institutions in accounting research : a structured literature review

Leventis, Stergios; Tsalavoutas, Ioannis; Tsoligkas, Fanis - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-23

Persistent link: https://www.econbiz.de/10015065818

Informal institutions and corporate governance

Dedoulis, Emmanouil; Leventis, Stergios - In: Research handbook on corporate governance and ethics, (pp. 176-191). 2023

Persistent link: https://www.econbiz.de/10014334166

The cost of sin : the effect of social norms on audit pricing

Leventis, Stergios; Hasan, Iftekhar; Dedoulis, Emmanouil - In: International review of financial analysis 29 (2013), pp. 152-165

Persistent link: https://www.econbiz.de/10010244110