Results 161 to 170 of about 452 (212)
Producing Fraud at the Welfare‐Migration Nexus: Migrant Families and Children's Social Care
The British Journal of Sociology, EarlyView.ABSTRACT This article interrogates the production of ‘fraud’ at the interface between welfare and migration regimes. Taking the welfare micropublic of children's social care in the UK as a case study, we focus on encounters between migrant families subject to the ‘no recourse to public funds’ immigration condition and London local authorities.
Eve Dickson, Rachel Rosen
wiley +1 more source
Monitoring Quality of Mafia‐Connected Accountants
Journal 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
Journal 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
Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings
Journal 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
The Ideology of Sovereign Money: How Bitcoin Harms Politics
Constellations, EarlyView.
Nanna Lilletvedt Sæten
wiley +1 more source
Journal of Forensic Sciences, EarlyView.Abstract Digital forensic investigations increasingly process unstructured cryptocurrency‐fraud complaints at intake while preserving analyst oversight before evidentiary or downstream investigative use. This validation study evaluates whether human‐supervised multi‐model LLM extraction can recover triage‐relevant identifiers from California DFPI pig ...
Sanghyeob Ko +3 more
wiley +1 more source
Journal of Forensic Sciences, EarlyView.Abstract Suicides disguised as homicides present a persistent challenge in forensic case analysis, particularly when the weapon is deliberately removed after discharge. This study investigates the evolution of weapon concealment techniques—specifically the “load‐and‐rope” and “helium balloon‐tied gun” methods—across documented casework, forensic ...
Ernesto Damiani +2 more
wiley +1 more source
Global Policy, EarlyView.ABSTRACT This article examines the “digital turn” in value chain due diligence, focusing on how emerging digital tools and technologies are reshaping the practice and politics of stakeholder engagement in transnational labor governance. As value chain legislation—most notably the EU Corporate Sustainability Due Diligence Directive (CSDDD)—extends ...
Klaas Hendrik Eller, Antoine Duval
wiley +1 more source
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 +2 more
wiley +1 more source
Global Policy, EarlyView.ABSTRACT Growing awareness of social and environmental risks in global supply chains has driven a shift from voluntary corporate responsibility toward mandatory due diligence legislation. These emerging regulatory frameworks require businesses to identify, prevent, and mitigate adverse human rights and environmental impacts, thereby redefining the ...
Axel Marx, Kari Otteburn
wiley +1 more source