Results 221 to 230 of about 196,229 (360)

Universities as the Next Counterintelligence Battleground in Geopolitical Contests

open access: yesGlobal Policy, EarlyView.
ABSTRACT Globally, universities are increasingly becoming the target of foreign national security actors, engaging in espionage, sabotage, foreign interference and intellectual property theft. Despite that, there has been no examination of the utilisation of counterintelligence approaches by universities to the threats they face from the subordination ...
Brendan Walker‐Munro   +1 more
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

Emergence of the Food Balance Sheet: A History of A Traveling Idea L'émergence du bilan alimentaire : histoire d’une idée voyageuse

open access: yesContemporary Accounting Research, EarlyView.
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

Strangulation during the night: diagnosis of sleep-associated violence. [PDF]

open access: yesBMC Psychiatry
Guerreiro C   +3 more
europepmc   +1 more source

Unveiling Corruption's Influence on Insider Trading: US Insights

open access: yesAccounting &Finance, EarlyView.
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

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