Results 31 to 40 of about 58,748 (188)
Consequences for Culpable Auditors
Journal of Accounting Research, EarlyView.ABSTRACT We present the first comprehensive descriptive evidence on the labor market and personal consequences for audit professionals in the United States who are named in SEC or PCAOB enforcement actions. Three key findings emerge. First, between 38% and 73% of culpable auditors depart from their firms within one year after the enforcement event ...
Jagan Krishnan +3 more
wiley +1 more source
The Hawthorne effect in studies of firearm and toolmark examiners
Journal of Forensic Sciences, EarlyView.Abstract The Hawthorne effect refers to the tendency of individuals to behave differently when they know they are being studied. In the forensic science domain, concerns have been raised about the “strategic examiner,” where the forensic examiner uses different decision thresholds depending on whether in a test situation or working on an actual case ...
Nicholas Scurich +5 more
wiley +1 more source
Wills, Trusts and Estates -- 1957 Tennessee Survey [PDF]
, 1957 The subject matter of this article will be presented in four parts entitled Wills, Trusts, Future Interests and Fiduciary Administration. The latter will include the developments of the year concerning both the administration of decedents\u27 estates and
Trautman, Herman L.
core +1 more source
Traumatic brain injury graphing: A case study of Charles Whitman
Journal of Forensic Sciences, EarlyView.Abstract Research has identified violent behavior (i.e., assault, murder, and suicide) as a possible sequela of moderate to severe traumatic brain injury (TBI) and repeated mild TBI (rmTBI). However, misconceptions about consciousness and its ability to control an injured brain, the diverse spectrum of potential outcomes, and the role genetics ...
K. A. Strube
wiley +1 more source
Criminology &Public Policy, Volume 24, Issue 2, Page 273-306, May 2025.Abstract Research summary For decades, child welfare scholars and policy makers have been concerned with the strong association between foster care and juvenile justice involvement. Foster care placement may lead to differences in justice system outcomes if youth in foster care face “processing bias”—differentially harsh treatment by agents of the ...
Ezra G. Goldstein +4 more
wiley +1 more source
Implementation science (IS)—A game changer for criminology and criminal justice
Criminology &Public Policy, Volume 24, Issue 2, Page 151-164, May 2025.Abstract Research summary Implementation science (IS) is an emerging field that is infrequently used in criminology and criminal justice. IS offers criminology and criminal justice new methods to describe and measure innovations, and new and rigorous research designs that include measuring the implementation of innovations, examining implementation or ...
Faye S. Taxman
wiley +1 more source
Contemporary Accounting Research, EarlyView.Abstract The US Department of Justice's increasing use of deferred prosecution and non‐prosecution agreements (D/NPAs) over the past two decades has sparked debate about their merits compared with traditional plea deals, which often result in criminal convictions.
Gus De Franco +2 more
wiley +1 more source
How Auditors Respond to Resignations of Supervisory Board Members
Accounting &Finance, EarlyView.ABSTRACT Using manually verified supervisory board (hereafter, SB) resignation data from China spanning the period 2009–2020, our study finds a positive relationship between audit fees and SB resignations. Additionally, the positive relationship between audit fees and SB resignations is amplified when resignations signal a heightened level of ...
Xinming Liu, Xiaoqiao Zhu
wiley +1 more source
Caste criminalisation in South India and permanent migration to Fiji, 1903–1927
Asia‐Pacific Economic History Review, EarlyView.Abstract Does the official criminalisation of a group lead to permanent out‐migration? In the early 20th century, British officials in south India designated multiple castes as inherently criminal under the Criminal Tribes Act (CTA). The CTA required police registration and could force entire groups into special settlements.
Alexander Persaud
wiley +1 more source
The emergence of double entry bookkeeping
The Economic History Review, Volume 78, Issue 2, Page 499-528, May 2025.Abstract Double entry account books of medieval Italian merchants and bankers have been extensively used as primary sources by historians of several disciplines interested in business, trade, commodities, markets, sources, prices, interest rates, exchange rates, tariffs, taxes, wages, rents, agents, networks, and many other related topics.
Alan Sangster
wiley +1 more source