This dissertation explores how financial reporting enforcement differs in Europe and how these differences influence the materiality assessment and disclosure decisions made by the preparers of the financial statement. Furthermore, it analyses how financial reporting enforcement influences the...

This dissertation investigates the intersection between time and organizing in a Cardiac Day Unit that introduced same-day discharge schemes for patients with ischemic and arrhythmic heart disease. Same-day discharge has been an influential mega-trend throughout health care sectors in several...