Results 121 to 130 of about 3,273,203 (243)
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 This paper critically examines the conceptual overstretch of weaponized interdependence (WI) in analyses of China's dominance over lithium and rare‐earth element (REE) markets. Although WI has become a central framework for interpreting EU–China economic relations, its application to raw materials often extends beyond the theory's original ...
Lucas Miailhes
wiley +1 more source
Double‐Edged Bandwagon Effects in International Law—Rationalist and Behavioral Explanations
Global Policy, EarlyView.ABSTRACT This article examines bandwagon effects in international law by integrating rationalist and behavioral perspectives. While the diffusion of treaties and norms has often been understood as a progressive process leading to broader participation and compliance, states also imitate negative examples, resulting in treaty withdrawals, non‐compliance,
Anne van Aaken
wiley +1 more source
Accounting Perspectives, Volume 24, Issue 1, Page 47-78, March 2025.ABSTRACT Professional accounting bodies in Canada and the United States, and throughout the world, have funded programs to improve financial literacy for many years. This ongoing interest stems from the expected benefits of improved financial behavior for individuals, society, and financial markets.
Folasade Adesina +2 more
wiley +1 more source
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 +4 more
wiley +1 more source
Accounting Perspectives, EarlyView.ABSTRACT The transition from doctoral student to tenure‐track assistant professor marks a critical juncture in an academic career. This conceptual commentary offers experience‐based insights for early‐career accounting faculty, addressing the distinct pressures of a discipline shaped by professional certification requirements, diverse institutional ...
Seda Oz, Steve Fortin, Christopher Wong
wiley +1 more source
Understanding Digital Financial Literacy Among Older Adults in Sweden
Accounting &Finance, EarlyView.ABSTRACT This study examined digital financial literacy (DFL) among older adults in Sweden, with the aim of refining its conceptualisation for highly digitised welfare states. Sixteen semi‐structured interviews with individuals aged 65–93 across two municipalities were analysed inductively. While online banking and Swish were nearly universal, adoption
Fredrik Lundell, A. F. M. Jalal Ahamed
wiley +1 more source
The Local Spillover Effect of Marijuana Liberalization: Evidence From Material Misstatements
Accounting &Finance, EarlyView.ABSTRACT This study documents an organizational spillover effect of marijuana liberalization on corporate financial reporting quality. Exploiting the staggered adoption of state‐level medical marijuana legalization (MML) laws, we find that firms headquartered in states adopting MMLs experience a higher likelihood of material misstatements.
Ting‐Chiao Huang, Jin Zhang
wiley +1 more source
Digital Deception: Survey Bots and the Ethics of Data Integrity. [PDF]
Ethics Hum ResFrank-Ito W, Eldridge LA, Matthews J.
europepmc +1 more source
Preventing lower‐level gambling harms: Shifting from individual‐ to system‐frame approaches
Addiction, EarlyView.Abstract Background Gambling‐related harm is not concentrated solely among individuals meeting criteria for problematic or disordered gambling. Tackling harm at a population level is essential to reducing the total burden of harm and preventing escalation to more severe harms.
Robert M. Heirene
wiley +1 more source