Results 141 to 150 of about 129,528 (307)

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

The Impact of Financial Reporting Mandates on Labor Unions

Journal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

Can prisons move people into better jobs? A look at correctional vocational training programs and sectoral employment outcomes

Criminology, EarlyView.
Abstract Three‐quarters of US prisons offer vocational training programs, which aim to place trainees in middle‐skills jobs in specific occupational sectors post‐release. These middle‐skills jobs may more effectively reduce recidivism than the jobs that normally characterize the labor market experience of the formerly incarcerated, yet whether ...
Britte van Tiem
wiley   +1 more source

IMPLEMENTASI TEORI PERTANGGUNGJAWABAN PIDANA KORPORASI KAITANNYA DENGAN KEJAHATAN KORPORASI

Mimbar Hukum, 2015
The existence of corporations in current globalization and liberal economy is like that of a double-point sword. In one side, they are “useful” (for the sake of economic growth), but they are also “harmful” (commit crime to gain as much profit as ...
Ermanto Fahamsyah, I Gede Widhiana Suarda   +1 more
doaj  

Affordances, dread, and online fraud: Exploring and advancing social learning theory in online contexts

Criminology, EarlyView.
Abstract We investigate how the affordances of an online context shape the processes of social learning. Using a dataset of more than 11,000 posts from the fraud subdread on the dark web forum Dread, we examine how affordances of platform governance, connectivity, anonymity, invisibility, asynchronicity, and limited oversight influence the components ...
Fangzhou Wang, Timothy Dickinson
wiley   +1 more source

IMPLEMENTASI SISTEM PERTANGGUNGJAWABAN PIDANA KORPORASI PELAKU TINDAK PIDANA PERTAMBANGAN (Studi Putusan Nomor : 190/Pid.Sus/2016 /PN.Pmn dan Putusan No. 90/PID.SUS/2017/PT.PDG)

Unes Journal of Swara Justisia, 2019
Article 46 of Law Number 32 Year 2009 concerning the Management of Environmental Protection stipulates that a Criminal Account shall be liable to any person of the Legal Entity and / or its Management.
Gunawan Wibisono, Fitriati Fitriati, Ferdi Ferdi   +2 more
doaj  

‘I, Me, Myself’: Selfhood and Melancholy in the Journals of Gertrude Savile (1697–1758)

Journal for Eighteenth-Century Studies, EarlyView.
Abstract This article examines the journals of Gertrude Savile from 1727 in light of recent scholarship on early modern and eighteenth‐century melancholy. The concept had myriad associations with medicine, physiology, the imagination, and feeling, but questions remain about how melancholy during this period was considered by those outside the narrow ...
Daniel Beaumont
wiley   +1 more source

Pseudonyms, Propaganda, and Prints: The Life and Political Caricatures of William Dent, 1782–931

Journal for Eighteenth-Century Studies, EarlyView.
Abstract ‘Dent was probably an amateur and nothing is known of his life’, state Bryant and Heneage. Despite contributing to caricature's ‘golden age’, William Dent remains overlooked compared to contemporaries like James Gillray. Dent's extensive portfolio (1782–93) and rumoured role as a Pittite propagandist have not secured his place in the canon of ...
Callum D. Smith
wiley   +1 more source

Sanctions, National Security, and Free Speech

Global Policy, EarlyView.
ABSTRACT A fundamental, but largely overlooked, aspect of the New Washington Consensus is the use of national security arguments to restrict speech and punish disfavored speakers. Although the United States has a longer history of using sanctions to restrict speech in the terrorism context, it has recently applied sanctions to restrict political speech,
Joshua Andresen
wiley   +1 more source

The Invisible Hand, the Visible Wound, and the Commercial Determinants of Health: Complicity of Commercial Entities and the Palestine Catastrophe. [PDF]

Int J Soc Determinants Health Health Serv
Mofizul Islam M.
europepmc   +1 more source