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  1. FDA Quality System Regulation
    21 CFR Part 820 Englisch-Deutsch
    Author: Briest, Arne
    Published: 2023
    Publisher:  Beuth, Berlin

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  2. FDA Quality System Regulation - Buch mit E-Book
    21 CFR Part 820 Englisch-Deutsch
    Author: Briest, Arne
    Published: 2023
    Publisher:  Beuth, Berlin

  3. Audit mandates, audit firms, and auditors
    Author: Breuer, Matthias; Le, Anthony; Vetter, Felix
    Published: [2023]
    Publisher:  Stigler Center for the Study of the Economy and the State, University of Chicago Booth School of Business, Chicago, IL

    Audits by private, third-party auditors are frequently mandated to ensure compliance with regulations (e.g., accounting or environmental standards). We examine how such mandates shape the market for audits. In our empirical examination, we focus on... more

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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 827
    Inter-library loan:
    No inter-library loan

     

    Audits by private, third-party auditors are frequently mandated to ensure compliance with regulations (e.g., accounting or environmental standards). We examine how such mandates shape the market for audits. In our empirical examination, we focus on one of the oldest and most prominent audit markets, the market for audits of firms' financial accounting. Using novel data on firms, audit firms, and auditors-the key players in the market-, we find that audit mandates increase the number of audits, audit firms, and auditors, but decrease average auditor wages. These findings are consistent with mandates creating demand for low-quality audits, originating from involuntarily audited firms, in a market with differentiated audit qualities. In line with this interpretation, we find that the regulatory audit demand emanates from smaller firms with limited incentives to obtain audits voluntarily; and is served by smaller audit firms and less experienced auditors. Collectively, our findings suggest that the promise of audit mandates as a means to ensure regulatory compliance may be limited by the emergence of low-quality audits.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/278751
    Edition: This version: September 2023
    Series: New working paper series / Chicago Booth, Stigler Center for the Study of the Economy and the State ; no. #333 (September 2023)
    Subjects: Auditing; Mandates; Employees; Wages; Quality; Market Structure
    Scope: 1 Online-Ressource (circa 103 Seiten), Illustrationen
  4. Paying with personal data
    Author: Natvik, Gisle James; Tangerås, Thomas P.
    Published: December 7, 2023
    Publisher:  Research Institute of Industrial Economics, Stockholm, Sweden

    We study commercialization of personal data through personalized advertising by a content platform. Content consumption generates productive data about consumer preferences. The firm invests in artificial intelligence (AI) to improve analytical power... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 206
    Inter-library loan:
    No inter-library loan

     

    We study commercialization of personal data through personalized advertising by a content platform. Content consumption generates productive data about consumer preferences. The firm invests in artificial intelligence (AI) to improve analytical power and in quality to stimulate content consumption. The profit-maximizing tariff is zero if productive data are highly valuable. Subsidization of usage would generate nonproductive data and be unprofitable. Data provision is efficient when users pay entirely with personal data because then content consumption optimally trades off improvements in user experience against losses in privacy rent. Still, privacy protection is inefficient because of distorted incentives to invest in AI.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/297277
    Series: IFN working paper ; no. 1481 (2023)
    Subjects: Artificial intelligence; Content platform; Personalized advertising; Privacy; Quality
    Scope: 1 Online-Ressource (circa 35 Seiten)