Results 151 to 160 of about 129,528 (307)

Corporate criminal liability in Sweden

open access: yes, 2019
Swedish criminal law does not allow for corporate criminal liability as it is built on the basic principle of personal criminal liability, meaning that only private individuals are considered able to possess criminal liability and consequently commit crimes.
Näs, Elvira, Nyman, Michael
openaire   +1 more source

Justice Between Coexisting Generations: Birth Cohorts or Age Groups?

open access: yesGlobal Policy, EarlyView.
ABSTRACT This paper will deal with intergenerational justice, focusing on the relationship between coexisting generations. The first section will be reserved for some conceptual clarifications on the concept of justice, on the distinction between age groups and birth cohorts, and on the specificity of age as a category for apportioning benefits and ...
Anna Elisabetta Galeotti
wiley   +1 more source

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall   +2 more
wiley   +1 more source

CEO's Early‐life Experience of Disasters and Corporate Environmental Performance

open access: yesAbacus, EarlyView.
We investigate the nexus between the early‐life disaster experiences of chief executive officers (CEOs) and their firms’ environmental performance metrics. We hypothesize that first‐hand experience of the adversities of natural disasters in the formative years of a CEO can catalyze a transformation in their environmental cognizance and perspective ...
Shushu Liao   +2 more
wiley   +1 more source

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

open access: yesAbacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew   +3 more
wiley   +1 more source

When machines invent: How AI shapes patent litigation outcomes

open access: yesAmerican Business Law Journal, EarlyView.
Abstract Artificial intelligence (AI) is no longer merely a tool of invention. It has become an inventor. As AI systems increasingly contribute to the design and discovery of new technologies, their involvement raises novel challenges for patent law. This essay presents the first empirical test of whether jurors systematically perceive alleged patent ...
Joseph J. Avery, W. Michael Schuster
wiley   +1 more source

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