Results 201 to 210 of about 8,432 (262)

Gross Negligence in Bank Payments Law. [PDF]

Oxf J Leg Stud
Braithwaite J.
europepmc   +1 more source

Aligning Transnational due Diligence: The EU Deforestation Regulation and Brazil's Fragmented Beef Governance

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, Khalid Nadvi, José Antônio Puppim de Oliveira   +2 more
wiley   +1 more source

The Scammers' Psychological Warfare: A Call to Arms. [PDF]

Psychol Sci Public Interest
Hanoch Y, Wood S, DeLiema M, Han SD, Lichtenberg PA.   +4 more
europepmc   +1 more source

How Due Diligence Transforms Private Sustainability Governance: The Case of the Global Organic Textile Standard

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

MeAJOR: Merged email assets from joint open-source repositories. [PDF]

Data Brief
Cardoso F, Vitorino J, Mendes P, Maia E, Praça I.   +4 more
europepmc   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

ETHIAD: A novel explainable model for detecting illicit accounts on Ethereum. [PDF]

PLoS One
Lu J, Liao B, Liu Y, Yao KE.
europepmc   +1 more source

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

Accounting 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

Research on the automation of intelligent accounting information processing process driven by neural networks. [PDF]

Sci Rep
Cai M.
europepmc   +1 more source

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick   +4 more
wiley   +1 more source