Results 211 to 220 of about 12,915 (273)

Economic Freedom and Audit Fees: Evidence From the USA

open access: yesAccounting &Finance, Volume 66, Issue 2, Page 1432-1454, June 2026.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain   +3 more
wiley   +1 more source

Global property rights and land use efficiency. [PDF]

open access: yesNat Commun
Ma J   +8 more
europepmc   +1 more source

The Power of Professional Expertise: Unravelling the Boardroom Diversity Puzzle Through a Machine Learning Approach

open access: yesAccounting &Finance, Volume 66, Issue 2, Page 1571-1593, June 2026.
ABSTRACT This study examines how board expertise diversity influences firm performance using a novel machine learning approach to classify directors' professional backgrounds. Drawing on data from Spanish listed firms, we develop multidimensional expertise profiles that capture multiple skills held by each director.
Fernando Hernández‐Atienza   +4 more
wiley   +1 more source

Retrieving Eros: The Place of Nature in Feminist Critique of Capitalism

open access: yes
Constellations, Volume 33, Issue 2, Page 245-253, June 2026.
Helene Aarseth, Rebecca Lund
wiley   +1 more source

Indigenous Futurities: Theorizing Futurity in the Past and Present

open access: yesAmerican Anthropologist, Volume 128, Issue 2, Page 330-338, June 2026.
ABSTRACT Over the past 20 years, a growing number of activists, scholars, writers, and visual artists have engaged with futurism as a framework for representing the lives of Indigenous peoples. Inspired by this hopeful reframing of the past‐present‐future, contributions to this special section of American Anthropologist address the question: How can ...
Lindsay Martel Montgomery   +1 more
wiley   +1 more source

Sustainable water resources allocation for wetlands based on triple bottom line analytical hierarchy collaborative elicitation. [PDF]

open access: yesEnviron Sci Pollut Res Int
Curiel-Esparza J   +4 more
europepmc   +1 more source

Claus Offe (1940–2025): A Tribute to His Academic Work and His Role as a Political Intellectual

open access: yes
Constellations, Volume 33, Issue 2, Page 155-162, June 2026.
Tine Stein
wiley   +1 more source

The Enduring Logics of Settler Colonialism in Family Therapy: A Case Analysis of Sociocultural Attunement

open access: yesFamily Process, Volume 65, Issue 2, June 2026.
ABSTRACT Drawing on insights from critical Indigenous studies, settler colonial studies, and critical whiteness studies, the authors examine how settler colonial and white supremacist ideologies may continue to structure their own family therapy theorizing and practice, with particular attention to the concept and practice of sociocultural attunement ...
Olga Smoliak, Carmen Knudson‐Martin
wiley   +1 more source

Making AI Work: A Critical Theory of AI Production

open access: yes
Constellations, Volume 33, Issue 2, Page 285-296, June 2026.
Rosalie Waelen, Jean‐Philippe Deranty
wiley   +1 more source

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