Results 221 to 230 of about 127,883 (315)

Somerset Maugham's Failings

open access: yes
Critical Quarterly, EarlyView.
Allan Hepburn
wiley   +1 more source

Dynamics of High‐Growth Young Firms and the Role of Venture Capitalists

open access: yesInternational Economic Review, EarlyView.
ABSTRACT Motivated by the substantial growth and upfront investments of venture capital (VC)‐backed firms observed in administrative US Census data, this study develops a life‐cycle firm dynamics model. In the model, startups choose the source of financing from VC, angel investors, or banks, depending on their growth potential, and invest in innovation.
Yoshiki Ando
wiley   +1 more source

Family Firms and Audit Effort: An Empirical Examination of Audit Hours per Auditor Rank

open access: yesInternational Journal of Auditing, EarlyView.
ABSTRACT This study examines how audit effort varies across auditor ranks in response to family firm ownership. Prior research suggests that family firms typically face lower information asymmetry between shareholders and managers, leading to reduced audit fees and effort.
Jagadison K. Aier   +3 more
wiley   +1 more source

Audit Partner Tenure and Audit Fees: The Role of Regulatory Disclosure Requirements in Western Europe

open access: yesInternational Journal of Auditing, EarlyView.
ABSTRACT This paper examines the role of country‐level regulatory disclosure requirements in moderating the relationship between audit partner tenure and audit fees. Using a sample of publicly listed companies in Western Europe, our findings reveal that audit partners with longer tenure charge higher fees, reflecting their incremental contribution to ...
Adam Aoun, Cédric Poretti
wiley   +1 more source

From inclusion to (neuro)divergent safe space in organizations

open access: yesInternational Journal of Management Reviews, EarlyView.
Abstract Neurodiversity in organizations remains an underexplored area, leaving gaps in understanding how organizations may create safe spaces for and with neurodivergent employees. This article engages with current neuro‐inclusion debates and advocates for a shift towards a framework of (neuro)divergent safe space, offering a more refined exploration ...
Frederike Scholz   +2 more
wiley   +1 more source

The Impact of Canada's Working Income Tax Benefit on the Labor Supply of Low‐Income Workers

open access: yesIndustrial Relations: A Journal of Economy and Society, EarlyView.
ABSTRACT We use administrative tax data to estimate the effect of the Working Income Tax Benefit (WITB) on the labor supply of single, low‐income workers in Canada. Our analytical approach exploits low knowledge of the program, which generates variation in the benefit receipt both between and within eligible tax filers over time.
Kourtney Koebel, Dionne Pohler
wiley   +1 more source

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