Results 151 to 160 of about 2,762 (216)

From Conflicting Outcomes to Mutual Losses: How Punitive Responses to Problematic Substance Use Suppress Help‐Seeking and Cause Harm

open access: yesHuman Resource Management Journal, EarlyView.
ABSTRACT Problematic substance use (PSU) is a significant, inadequately managed people management challenge. Drawing on the conflicting outcomes and mutual losses perspectives on HRM and employee wellbeing, and using Job Demands‐Resources theory to explain underlying strain‐driven loss cycles, we examine factors shaping PSU and help‐seeking among 575 ...
Karen Maher   +4 more
wiley   +1 more source

Mitigating Disinformation with Civic Constitutionalism: The Case Study of Taiwan

open access: yesGlobal Policy, EarlyView.
ABSTRACT Amid growing concerns over information integrity, disinformation has evolved into a broader and more complex phenomenon now recognized as Foreign Information Manipulation and Interference (FIMI), posing significant threats to democratic governance.
Wen‐Chen Chang, Yu‐teng Lin
wiley   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +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

open access: yesContemporary 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   +2 more
wiley   +1 more source

Does civilian oversight impact police legitimacy? [PDF]

open access: yesPNAS Nexus
Schiff KJ   +5 more
europepmc   +1 more source

The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture

open access: yesAbacus, EarlyView.
In the wake of recent financial crises and scandals, risk culture has increasingly become the focus of various actors, such as supervisors, financial service providers, academics, and consultants. While it is acknowledged that a proper risk culture is needed to make banks safer, as an intangible, organizational, and social phenomenon, risk culture is ...
Niclas Dürst, Jennifer Kunz
wiley   +1 more source

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