Hanken School of Economics

Are Unaudited Firms More Likely to Disregard Tax Payments Prior to Bankruptcy? Small‐Firm Evidence From Sweden

ABSTRACT Proponents of mandatory auditing claim that auditing reduces the risk of tax evasion and that firms disregarding tax payments distort competition because they operate with lower costs than firms that meet their tax obligations. To investigate this, we analyse data from a...

The Mobile Hospital delivers outreach acute care to nursing homes: healthcare staff interviews

Abstract Background Nursing home residents often face unnecessary risks when visiting the emergency department (ED). Due to the limited rapid response capabilities of primary care and lack of equipment for acute illnesses, onsite specialized outreach units present a novel alterna...

Repeat SPAC Sponsors

ABSTRACT Sponsors are the key value‐generating resource for special purpose acquisition companies (SPACs). We identify a subgroup of sponsors—repeat sponsors—who have formed and managed multiple SPACs. Repeat sponsors identify target companies faster, and their SPACs merge with p...

Walk a mile in my shoes: how design ethnography catalyzes service design and customer experience management

Purpose This study aims to introduce design ethnography, the process of conducting observation and participation in the context of the focal business, such that the lived experience of customers gets introduced into the organization, as a methodological approach which can catalyz...

A Narrative View of Curiosity in Organizations

How can managers be curious and incurious at the same time? This question emerged as a puzzling anomaly from interview data collected with operational managers and supervisors confronting early signals of platform-economy disruption. Rather than stable differences across responde...

Circular Transitions in Healthcare Waste Management in Vietnam: An Institutional Perspective

ABSTRACT Healthcare waste management (HCWM) is a growing environmental and public health concern. This study explores how the institutional pressures that shape HCWM practices evolve toward circularity through coercive, normative, and mimetic isomorphisms and how these mechanisms...

Navigating turbulence: building resilient workforce with dynamic capabilities

Purpose Drawing on the dynamic capabilities perspective, the study aims to move beyond context-dominant explanations by focusing on microfoundational mechanisms through which employees interpret and respond to dynamic work environments. In doing so, it seeks to clarify whether or...