Results 161 to 170 of about 517 (257)

From Audit to Prosecution: Institutional Collaboration as a Solution to Closing the Expectations Gap in Decentralized Governance

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT A long‐standing topic of concern in the literature on governmental auditing is whether the aims of Supreme Audit Institutions (SAIs) or other central audit institutions should include detecting fraudulent use of public money. The balance of opinion has been against this proposition, largely for reasons of infeasibility.
Michael Barzelay, Sérgio N. Seabra
wiley   +1 more source

Bret/BRAT

open access: yes
Critical Quarterly, EarlyView.
Nicholas Smart
wiley   +1 more source

Unprincipled Principals in the Accountability Chain: Autonomy and Political Control Within Tax Administration in a Developing Country Context

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT SDG 16 emphasizes the need for accountable institutions, often based on the assumption that public officials are accountable to politicians, who in turn are accountable to citizens. However, in many developing countries, neopatrimonial governance can weaken this accountability chain, as politicians themselves may act as “unprincipled ...
Edidiong Bassey, Emer Mulligan
wiley   +1 more source

Electoral Volatility, Political Sophistication, Trust and Efficacy

open access: yes, 2012
In this article we investigate voter volatility and analyze the causes and motives of switching vote intentions. We test two main sets of variables linked to volatility in literature; political sophistication and ‘political (dis)satisfaction’. Results show that voters with low levels of political efficacy tend to switch more often, both within a ...
openaire   +1 more source

Does the US Cross‐Listing of a Non‐US Stock Influence the Impact of Economic Policy Uncertainty on Stock Liquidity?

open access: yesFinancial Management, EarlyView.
ABSTRACT We examine how US cross‑listing shapes the sensitivity of non‑US firms’ home‑market liquidity to economic policy uncertainty (EPU). Using a matched global panel of 1894 American Depositary Receipts (ADRs) and comparable non‐cross‑listed firms from 20 countries between 1997 and 2024, we separately identify the effects of home‑country EPU and US
Fnu Pratima, Sanjiv Sabherwal
wiley   +1 more source

Political Partisanship and State‐Level Bank Efficiency

open access: yesFinancial Review, EarlyView.
ABSTRACT We examine the relationship between political partisanship and commercial bank efficiency in the United States from 1972 to 2020, assessing the persistent influence of political affiliations at the state and District of Columbia levels. Bank efficiency scores are estimated using a double‐bootstrap approach, and the analysis is conducted within
Jeremy Eng‐Tuck Cheah   +3 more
wiley   +1 more source

Parallel paths: abortion access restrictions in the USA and Iran. [PDF]

open access: yesContracept Reprod Med
Haddadi M, Hedayati F, Hantoushzadeh S.
europepmc   +1 more source

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