Results 171 to 180 of about 187,643 (274)

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +1 more source

When First Nations Don't Count: H.V. Evatt and the Erasure of Palestinian Rights

open access: yesAustralian Journal of Politics &History, EarlyView.
As Minister for External Affairs in the Chifley Government, Herbert Vere Evatt played a pivotal role at the United Nations in securing the partition of Palestine and recognition of the State of Israel. These endeavours were represented by Evatt and in subsequent commentary as exemplifying Evatt's commitment to justice.
Jeff Rickertt
wiley   +1 more source

An anatomy of worldmaking: Sukarno and anticolonialism from post‐Bandung Indonesia

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract This article analyzes the anticolonial worldmaking of postcolonial Indonesia's first president Sukarno, during Guided Democracy (1959–1965). Using worldmaking as a conceptual interface, the article offers three interconnected interventions.
Say Jye Quah
wiley   +1 more source

What political theory can learn from conceptual engineering: The case of “corruption”

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Conceptual change is commonplace in political theory. Recent scholarship argues that improving a concept, or “engineering” it, can sharpen its normative and explanatory power. This article illustrates what political theory can learn from conceptual engineering (CE) by examining the evolution of “corruption” as a case study.
Emanuela Ceva, Patrizia Pedrini
wiley   +1 more source

From Loss to Transformation? Towards Pluralistic and Politicised Agrarian‐Climate Futures

open access: yesAsia Pacific Viewpoint, EarlyView.
ABSTRACT Understanding how actors perceive and anticipate future states of the world is gaining traction in climate change governance scholarship and related calls for sustainability transformations. However, smallholder farmers, indigenous groups, and local communities, who are expected to bear disproportionate burdens of loss and damage from climate ...
Joel Persson   +4 more
wiley   +1 more source

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