Disasters–natural or manmade–are on the rise with far-reaching implications for
international business (IB) actors and transactions. While the Covid-19 pandemic has …

The aim of this study is to determine the impact of COVID-19 pandemic on earnings
management practices. Focusing on a sample of 2,031 firms listed in 15 European …

This study examines how oil price uncertainty, measured by implied volatility, affects audit
fees. Using samples from the energy industry, we find that oil price uncertainty increases …

While the extractive industries (EI) are of major significance economically, the reporting of
their activities has been the subject of contentious debate posing dilemmas for regulators …

This study assumes that the severity of local COVID‐19 spread can capture the short‐run
fluctuation of macro‐level uncertainty in business environments. Given capital‐market …

This paper examines how firms that pollute the air react to political costs induced by air
pollution. We use detailed data on accounting, air pollution and meteorological factors to …

Natural disaster events such as drought affect the broader economy and inflict adverse
consequences for firms because of spill-over effects in an integrated economy. Contrary to …

This paper investigates the relationship between commodity prices of crude oil, capital
structure, firm size and accounting measures of firm performance using a sample of oil and …

The aim of this study was to examine the relationship between the oil price shock of 2014
and earnings management of oil companies listed on the Oslo Stock Exchange. The results …

This study examines the impact of drought on the pricing of audit services for US firms over
the period 2001–2015. We employ the Palmer Drought Severity Index (PDSI) to determine …