This dissertation contains three essays on financial reporting, tax, and politics. The first essay explores whether the tax authority is able to generate spillover effects for auditors. The IRS can generate spillover effects for auditors, as a strong IRS increases manager’s incentives to...

This thesis has three chapters and focuses on the performance of banks and on corporate culture. The first two chapters focus on bank performance and economic expectations. Specifically, the first chapter sheds light on the consistency between investors’ reaction to merger announcement and...

As a result of the surging rate of technological innovation in the last decades, firms in high-technology industries increasingly rely on alliances to tap into external knowledge sources and to develop new products and services. While alliances are of vital importance to many firms to develop...