Results 231 to 240 of about 5,107 (286)

Monitoring Quality of Mafia‐Connected Accountants

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi   +3 more
wiley   +1 more source

Addressing the Recurrent and Protracted Cholera Outbreaks in Africa: Challenges and the Way Forward. [PDF]

open access: yesNat Commun
Dereje N   +12 more
europepmc   +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

Toronto's drug policy paradox: Harm reduction sites and drug police occurrences in Toronto neighborhoods (1992–2020)

open access: yesCriminology, EarlyView.
Abstract Discourse around drug policy presents a stark contrast between policing and harm reduction models, sparking debates on the state's regulatory versus protective role. Canada is an ideal case to study drug policy models due to its global recognition as a leader in harm reduction alongside continued reliance on policing of drugs.
Taylor Domingos
wiley   +1 more source

Bound by blood and bloodshed: Sibling ties and participation in genocidal violence

open access: yesCriminology, EarlyView.
Abstract Focusing on the 1994 genocide in Rwanda, we examine how sibling relationships—one of the most salient familial bonds—influence individual engagement in violence during mass atrocity. Drawing on an adaptation of differential association and social learning theories for contexts of mass atrocity, we analyze a novel dataset linking over 300,000 ...
Jack G. R. Wippell   +3 more
wiley   +1 more source

Quantifying Global Foreign Affairs with a Multimodal Dataset of Diplomatic Websites. [PDF]

open access: yesSci Data
Muğurtay N   +10 more
europepmc   +1 more source

Determinants of case outcomes in Rwanda's postgenocide gacaca courts

open access: yesCriminology, EarlyView.
Abstract Transitional justice trials have become a central mechanism for addressing mass violence and human rights violations, yet little is known about the determinants of case outcomes within these courts—particularly in domestic contexts. This study examines Rwanda's gacaca courts, a localized transitional justice system that tried people suspected ...
Hollie Nyseth Nzitatira   +2 more
wiley   +1 more source

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