This paper analyses recent contributions to the theory of household saving and examines empirical evidence on the subject. It focuses on (a) the derivation and estimation of first-order conditions for a consumer's optimum lfe-cycle consumption plan, (b) the conditions under which such conditions...

The paper discusses a methodology for calculating the distribution of gains and losses from a policy change using data for a large sample of households. Estimates are based on the equivalent income function, which is money metric utility defined over observable variables. This enables...

chapter Introduction -- part PART I The history of audit -- chapter 1 History of accounting and the birth of the loan stock company -- chapter 2 History of auditing and the birth of the audit profession -- chapter 3 The statutory role of auditors -- chapter 4 The audit expectation gap and the...