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Determinants of the profitability of audit engagements; An empirical study [PDF]

open access: yes
This study reports the results of an investigation into the profitability of audit engagements. The study is motivated by the frequently expressed concern regarding the lack of competitiveness on the audit market, based on trends of increasing ...
Schelleman,C.
core  

Do universal owners behave like universal owners? The emergence of a financial sector norm

open access: yesAmerican Business Law Journal, Volume 63, Issue 3, Page 235-263, Fall 2026.
Abstract The past few years have seen a surge in scholarship on universal ownership, systematic stewardship, and system‐level investing. These concepts describe the reality that large diversified owners of capital own a more or less representative slice of the market and therefore must concern themselves with systemic risks to the financial system as a
E. Quigley
wiley   +1 more source

The Mutable Original: How Chinese Counterfeits Become Nigerian Originals in African Markets

open access: yesAmerican Anthropologist, Volume 128, Issue 3, Page 581-594, September 2026.
ABSTRACT Affordable Chinese copies of Western brands are ubiquitous in African markets. Despite democratizing consumer access, these goods appear to cement hegemonic value hierarchies that rank Chinese or local products as inferior to Western goods.
Jing Jing Liu
wiley   +1 more source

Mergers and Acquisitions as Navigators of Climate Policy Shocks: Evidence from the NOx Budget Trading Program

open access: yesFinancial Management, Volume 55, Issue 3, Page 457-484, Fall 2026.
ABSTRACT We examine how mergers and acquisitions (M&As) enable firms to adapt to climate policy shocks. Exploiting the adoption of the Nitrogen Oxides (NOx) Budget Trading Program (NBP) across US states as an exogenous shock, we find that firms with NOx‐emitting plants subject to the NBP are more likely to engage in M&As, particularly through vertical ...
Samer Adra   +3 more
wiley   +1 more source

Pricing and supplier concentration in the private client segment of the audit market : market power or competition ?. [PDF]

open access: yes
This study differs from prior audit pricing-studies as 1) it focuses on the issue of price competition in the (small) private client segment of the audit market, and 2) addresses the question whether and how the audit-pricing model changed in that market
Willekens, Marleen, Achmadi, C
core  

Awareness and early implementation of the European AIDS Clinical Society Guidance on statin use in HIV for the primary prevention of cardiovascular disease: A cross‐sectional survey of HIV clinicians in Europe

open access: yesHIV Medicine, Volume 27, Issue 9, Page 1537-1547, September 2026.
Abstract Objectives Cardiovascular disease (CVD) is a major comorbidity and leading cause of morbidity and mortality in people with HIV (PWH). The REPRIEVE trial demonstrated that statin therapy significantly reduces cardiovascular events in PWH, prompting updated recommendations from major international societies.
Jasmini Alagaratnam   +3 more
wiley   +1 more source

UK real-world data of radium-223 dichloride in metastatic prostate cancer. [PDF]

open access: yesNucl Med Commun
Randhawa M   +19 more
europepmc   +1 more source

Guideline for the Comprehensive Perioperative Management of Older Patients With Lung Cancer (2025)

open access: yesJournal of Evidence-Based Medicine, Volume 19, Issue 3, September 2026.
ABSTRACT With the accelerating population aging, the number of older adult patients with lung cancer continues to increase. These patients often present with multiple chronic diseases and geriatric syndromes, resulting in more complex perioperative management and significantly increased surgical risks.
Daiping Li   +6 more
wiley   +1 more source

The medico‐legal autopsy: medicine, expertise, and death investigation

open access: yesJournal of Law and Society, Volume 53, Issue 3, Page 474-495, September 2026.
Abstract This article sheds important new light on the hybrid space between medicine and law in which medico‐legal autopsies are situated. By examining original empirical data obtained during interviews with pathologists, I reveal a web of authority claims both within the profession and in its relationship to law.
IMOGEN JONES
wiley   +1 more source

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