Results 121 to 130 of about 3,032 (247)

Mitigating Disinformation with Civic Constitutionalism: The Case Study of Taiwan

open access: yesGlobal Policy, EarlyView.
ABSTRACT Amid growing concerns over information integrity, disinformation has evolved into a broader and more complex phenomenon now recognized as Foreign Information Manipulation and Interference (FIMI), posing significant threats to democratic governance.
Wen‐Chen Chang, Yu‐teng Lin
wiley   +1 more source

In Restraint of Trade: The Judicial Law Clerk Hiring Plan

open access: yes, 2007
In an effort to bring order to what has historically been a chaotic process, federal judges and law schools implemented the Judicial Law Clerk Hiring Plan in 2002, prohibiting all students except those in their third year of law school from applying for ...
Pletcher, Mark W.   +1 more
core  

It's the Politics!—Global Trade Governance Beyond Technocracy

open access: yesGlobal Policy, EarlyView.
ABSTRACT The World Trade Organization (WTO) struggles to respond to the growing entanglement of trade and geopolitics. Drawing on existing scholarship and 20 in‐depth interviews with ambassadors and senior trade diplomats conducted in Geneva ahead of the 13th WTO Ministerial 2024, this article reveals a fundamental dilemma at the heart of contemporary ...
Nora Kürzdörfer
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

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

open access: yesAccounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo   +3 more
wiley   +1 more source

Anti‐Takeover Provisions and Corporate Tax Avoidance

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu   +3 more
wiley   +1 more source

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