Orthodoxy and political myths in Balkan national identities

This article analyses the relationship between Balkan national identities and the region's dominant religion: Eastern Orthodox Christianity. After examining the concept of 'symphonia' between Orthodoxy and politics that developed during the Byzantine Empire, this article argues that the political myths that have emerged from Orthodoxy are the most potent in the Balkan mythical imaginary. Political myths have a direct impact on contemporary politics developing a threefold structure: the sacralisation of politics; the perception of the nation as a divine manifestation; and, the construction of a divine realm on earth.

Big 4 audit fee premiums for national and office-level industry leadership in the United Kingdom

The pricing of Big 4 industry leadership Is examined for a sample of U.K. publicly-listed companies, and adds to the evidence from the Australian and U.S. audit markets that city-specific industry leadership commands a fee premium. There is a significant fee premium for city-specific industry leaders relative to other Big 4 auditors, but no evidence that either the top-ranked or second-ranked firm nationally commands a fee premium relative to other Big 4 auditors, after controlling for city-level industry leadership. We also test for Big 4 fee premiums relative to non-Big 4 auditors and the U.K. data suggest a three-level hierarchy based on audit fee differentials: (1) Big 4 city-specific industry leaders have the largest fees; (2) other Big 4 auditors (noncity leaders) and second-tier national firms have comparable fees that are lower than Big 4 city leaders but larger than third-tier firms; and (3) third-tier accounting firms have the lowest fees.