Results 141 to 150 of about 5,310 (291)

Monitoring Quality of Mafia‐Connected Accountants

open access: yesJournal 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   +3 more
wiley   +1 more source

The Impact of Financial Reporting Mandates on Labor Unions

open access: yesJournal 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

CRIMINAL MISCONDUCT: ENSURING QUALITATIVE INVESTIGATION

open access: yesLaw Journal of Donbass, 2020
Anatoliy Volobuev, Tatyana Orlova
openaire   +1 more source

FAITHFUL EXECUTION: THE PERSISTENT MYTH OF WIDESPREAD PROSECUTORIAL MISCONDUCT

open access: yes, 2018
Professors, politicians, activists, journalists, and bloggers alike stand ready to denounce prosecutorial misconduct-the more egregious the misconduct, the more vociferous the denunciation, and rightly so.
Harker, Timothy C.
core  

Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS   +3 more
wiley   +1 more source

Misconduct complaints and agents’ incentives: Evidence from housing transactions

open access: yesReal Estate Economics, EarlyView.
Abstract This article investigates the impact of misconduct complaints against agents on their self‐interested incentives and examines how agents attempt to shield themselves from the associated adverse effects on their reputations and career prospects.
Lawrence Kryzanowski, Yanting Wu
wiley   +1 more source

Excessive Sanctions for Governmental Misconduct in Criminal Cases

open access: yes, 1982
The fourth amendment, as is well known, forbids unreasonable searches and seizures by government officers; if the government tries to introduce evidence in a criminal trial that was seized in violation of the fourth amendment, the defendant can get the ...
Posner, Richard A.
core  

Childhood Abuse and Institutional Misconduct

open access: yes
Youth with histories of physical and sexual abuse are over-represented in the juvenile justice system. Though an extensive literature exists detailing the relationship between traumatization and subsequent delinquent offending, fewer studies examine how ...
Brownstein, Carly Brooke
core   +1 more source

From bias awareness to governance control: Regulating human factors across the forensic science evidence lifecycle

open access: yesJournal of Forensic Sciences, EarlyView.
Abstract Cognitive bias is widely recognized as a persistent source of error in forensic science, yet mitigation efforts continue to emphasize examiner awareness, ethical vigilance, and training‐based interventions. Empirical evidence from cognitive science demonstrates that such approaches are insufficient to reliably control bias under real‐world ...
Michael P. Kessler
wiley   +1 more source

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