.01 This section addresses the auditor's responsibility to design and implement responses to the risks of material misstatement identified and assessed by the auditor in accordance with section 315,Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, and to evaluate the audit evidence obtained in an audit of financial statements. Section 700, Forming an...

this paper explores the effectiveness of financial literacy programs. it further seeks to establish the relationship between financial literacy and certain demographic characteristics. this study adopted a correlational research design as the framework to examine the relationship between variables without determining cause and effect. data were randomly collected from 235 petty traders in kumas...

This papers studies the impact of a financial transactions tax on the trading volume and asset price volatility in a model with heterogeneous beliefs. To model heterogeneous beliefs we follow Kurz (1994, 1997) and restrict the class of beliefs to the subset of rational beliefs. We study a tax on bond and asset purchases. The simulated model shows that the introduction of a transaction tax resul...

Despite the popularity of financial compensation as a means for addressing trust violations, the question whether (more) money can indeed buy trust back remains largely unexplored. In the present research, we focus on the role of violation type and compensation size. The results of a scenario study and a laboratory experiment show that financial compensation can effectively promote the restorat...

Abstract Rudolf Kjellén (1864–1922) discusses the birth, death, and possible rebirth of state as a ‘living organism’. His concept nation , based on Renan, voluntary community is linked to attainment statehood. Poland an example in this discussion, beginning his book Stormakterna – The Great Powers 1905, with under subjugation by three these powers, continuing Staten som lifsform 1916 where poss...

This paper provides a necessary and sufficient condition for the existence of nonautarkic contract in a risk sharing model with two-sided lack of commitment. Verifying the condition takes just one Guassian elimination of a matrix.

Raymond Riezman Department of Economics, University of Iowa Center for Economic Studies Institute for Economic Research (CES-ifo, Munich) John Whalley Department of Economics, University of Western Ontario National Bureau of Economic Research, Inc. (NBER, Cambridge) Center for Economic Studies Institute for Economic Research (CES-ifo, Munich) The Centre for International Governance Innovation (...

Recent studies report that technological developments in machine learning and artificial intelligence present a significant risk to jobs advanced countries. We re-estimate automation at the job level, finding sectoral employment structure be key determining country level. At we find negative relationship between labour productivity. then analyse role of trade as factor leading structural change...


 The following contributions are hereby worked: one mathematically formalises Mundell’s Impossible trio and Rodrik’s Globalisation paradox, supplying the latter with a taxonomy in terms of current account; by means Kaldor’s price endogeneity output, proves that external real money market disparity trade generate output mismatches lead to autarky unless offset, using topology dynamical sys...