Results 161 to 170 of about 3,317 (288)

A Response to the Critics of Corporate Criminal Liability

, 2009
This essay responds to critics of corporate liability and to the claim that elimination or limitation of such liability should be a priority for law reform. It discusses four points. First, imposing criminal liability on corporations makes sense, because
Beale, Sara Sun
core  

Aligning Transnational due Diligence: The EU Deforestation Regulation and Brazil's Fragmented Beef Governance

Global Policy, EarlyView.
ABSTRACT Transnational due diligence regulations, such as the European Union Regulation on Deforestation‐Free Products (EUDR), are reshaping sustainability governance by transforming voluntary norms into binding global rules. Yet, their effectiveness depends on how well they align with domestic governance systems and on the power asymmetries that ...
John James Loomis, Khalid Nadvi, José Antônio Puppim de Oliveira   +2 more
wiley   +1 more source

Commercial practices of the arms industry and implications for global public health: a scoping review. [PDF]

Global Health
Meciar S, Gleeson D, Pizzino S, Teimouri N, Cullerton K.   +4 more
europepmc   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Collective Knowledge and the Limits of the Expanded Identification Doctrine. [PDF]

Oxf J Leg Stud
Sarch A.
europepmc   +1 more source

Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies Intermédiation réglementaire en temps de crise : incidence de la surveillance indépendante sur le fonctionnement des organismes comptables professionnels

Contemporary Accounting Research, EarlyView.
ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer, Roel Boomsma, Chris Humphrey   +2 more
wiley   +1 more source

Medical misogyny: understanding epistemic injustice to achieve safer healthcare for women in the UK. [PDF]

Med Law Rev
O'Donovan L, Devaney S, Mullock A, Moore VL.   +3 more
europepmc   +1 more source

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

Abacus, 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, Max Baker, Xiaojiao Wang, Monique Sheehan   +3 more
wiley   +1 more source

Work-related suicide: an international social justice perspective. [PDF]

Crime Law Soc Change
Bittle S, Waters S, Mills C, Lerouge L.
europepmc   +1 more source

Corporate human rights obligations of investors in recent investment agreements: The progressive hardening process of CSR clauses. [PDF]

Heliyon, 2023
Francis Maïnkade B.
europepmc   +1 more source