Results 101 to 110 of about 8,992 (234)

COMMON SENSE LAW: Making Right/s in the Liberal City

open access: yesInternational Journal of Urban and Regional Research, EarlyView.
Abstract This article, co‐authored by encampment and university scholars, is concerned with how homeless persons challenge rightlessness. We do so by advancing a conceptual framework of common sense law, arguing that such contestations take place not only in courtrooms but also in the lived spaces of homelessness.
Ananya Roy   +3 more
wiley   +1 more source

Producing Fraud at the Welfare‐Migration Nexus: Migrant Families and Children's Social Care

open access: yesThe 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

Accounting Rules and the Labor Market for Accountants

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley   +1 more source

The Impact of Financial Reporting Mandates on Labor Unions

open access: yesJournal 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

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

open access: yesGlobal 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

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

Stable Isotope Analysis as a Tool to Prevent Illicit Wildlife Trade of Songbirds in Brazil

open access: yesAnimal Conservation, EarlyView.
Feather isotopes provide clear differences between wild and captive songbirds in Brazil. Combining multiple isotopes improved classification accuracy and revealed individuals falsely declared as captive‐bred. These results demonstrate the potential of isotope analysis to detect wildlife laundering in the bird trade.
Luiza Brasileiro   +4 more
wiley   +1 more source

Injustice, relational violence, and the foster system

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Political theorists have not paid sustained attention to the foster system or treated it as a political institution. Despite this, scholars and social movement advocates have identified the system as a site of social and political injustice. This paper develops an account of racial, class, and relational injustice in the contemporary US foster
Emma Ebowe
wiley   +1 more source

Boosting food safety in Ghana: Exploring the future of nanotechnology

open access: yesNano Select
The issue of food fraud, safety and contaminants remains a topic of public concern, as it has been aligned to potential food scarcity. However, nanotechnology presents a promising opportunity for improving various industries, including food, agriculture,
Mohammed Lawal   +4 more
doaj   +1 more source

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