Results 221 to 230 of about 2,215,902 (288)

From Audit to Prosecution: Institutional Collaboration as a Solution to Closing the Expectations Gap in Decentralized Governance

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT A long‐standing topic of concern in the literature on governmental auditing is whether the aims of Supreme Audit Institutions (SAIs) or other central audit institutions should include detecting fraudulent use of public money. The balance of opinion has been against this proposition, largely for reasons of infeasibility.
Michael Barzelay, Sérgio N. Seabra
wiley   +1 more source

Unprincipled Principals in the Accountability Chain: Autonomy and Political Control Within Tax Administration in a Developing Country Context

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT SDG 16 emphasizes the need for accountable institutions, often based on the assumption that public officials are accountable to politicians, who in turn are accountable to citizens. However, in many developing countries, neopatrimonial governance can weaken this accountability chain, as politicians themselves may act as “unprincipled ...
Edidiong Bassey, Emer Mulligan
wiley   +1 more source

“I Am Trying to Raise a Better Human”: Parenting Amid Uncertainty Among Queer Parents

open access: yesFamily Relations, EarlyView.
ABSTRACT Objective To examine how queer parents assigned female at birth (AFAB) navigate early parenting amid a sociopolitical climate characterized by uncertainty. Background Recent U.S. policy shifts affecting LGBTQ+ rights and reproductive autonomy have created heightened uncertainty for marginalized families.
Laura Siracusa, Abbie E. Goldberg
wiley   +1 more source

The End of DEI

open access: yesFinancial Management, EarlyView.
ABSTRACT Diversity, equity, and inclusion (DEI) is one of the most polarizing issues in business and society. Advocates claim that DEI enhances fairness, while critics argue it undermines meritocracy. The problems often stem from the practice of DEI—reducing it to demographic diversity—rather than its principle.
Alex Edmans
wiley   +1 more source

Religiosity and Debt Maturity: International Evidence

open access: yesFinancial Review, EarlyView.
ABSTRACT This paper examines the association between country‐level religiosity and corporate debt maturity. We develop competing predictions reflecting creditor‐ and borrower‐side channels through which religiosity may favor either shorter or longer maturity. Using 407,399 firm‐year observations from 56 countries and territories over 1996–2021, we find
Xingyu Chen   +4 more
wiley   +1 more source

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