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
Shaken Baby Syndrome/Abusive Head Injury: The Role of Expert Witness Testimony and a Recent Case Development. [PDF]
Tibballs J, Bhatia N.
europepmc +1 more source
Prosecution reliance on the quantity rather than the quality of evidence for children’s testimonies [PDF]
Blades, M. +2 more
core
Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡
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
Regulatory Territory and General Deterrence Across Borders: Swiss Banks' Territorial Self-Categorizations and Responses to U.S. Extraterritorial Law Enforcement. [PDF]
Reuter E, Überbacher F, Scherer AG.
europepmc +1 more source
ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
wiley +1 more source
Child centred policing: supporting trauma informed front line police practices with girls who have lived experiences of child sexual exploitation in the United Kingdom. [PDF]
Green T, Kosaraju A, Soutar E.
europepmc +1 more source
Unveiling Corruption's Influence on Insider Trading: US Insights
ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi +3 more
wiley +1 more source
Algorithms on Trial: Does evaluative probabilistic reporting of forensic evidence infringe the presumption of innocence? [PDF]
Sallavaci O.
europepmc +1 more source
The evolution of Australian cannabis policies, 1967 to 2024
Abstract Aim To describe the outcomes of cannabis policy debates in Australia from 1967 to 2024. Methods We searched popular media, public reports, parliamentary inquiries and policy documents on cannabis in Australia since the 1960s and examined peer reviewed papers, national survey data and police records of cannabis‐related arrests.
Wayne D. Hall +3 more
wiley +1 more source

