Results 231 to 240 of about 224,745 (305)

Multiplying Elements of Fragmentation? Polycentrism, the Launcher Crisis and the Future of Europe in Space

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article explores the current controversies surrounding the European Ariane launcher and its implications for the future of European space governance. The Ariane program, historically a symbol of European technopolitical integration, faces mounting challenges due to delays, rising costs and increasing competition from private actors like ...
Nina Klimburg‐Witjes, Joseph Popper
wiley   +1 more source

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

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall   +2 more
wiley   +1 more source

Does Sustainability Report Assurance Affect the Cost of Equity? The Role of Peer Behavior and Assurance Provider Characteristics La certification des rapports de durabilité a‐t‐elle une incidence sur le coût des capitaux propres? Rôle du comportement des pairs et des caractéristiques des certificateurs

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley   +1 more source

Medical Malpractice. [PDF]

open access: yesInt Anesthesiol Clin
Chambers TA, Chiao F, Joseph V.
europepmc   +1 more source

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