Results 101 to 110 of about 2,626,931 (281)
Smuggling Sovereignty: Trade, Transgression, and State Authority
ABSTRACT Global supply chains are saturated with transgressions—corruption, smuggling, document forgery, and other practices that blur the line between legality and illegality. States do not merely endure these practices; they actively shape the conditions for them, producing the very illegal systems they then claim to police.
Dejana Kostić
wiley +1 more source
Theorizing future phenomena: Metaverse, wearables, and humanoids
Abstract Research Summary We propose that entrepreneurship and strategy research can develop theory about phenomena of the future rather than only explain those of the past. Research has potential for practical relevance when researchers make claims towards applications to decisions practitioners have yet to make.
Andy Wu, Ronald Wang
wiley +1 more source
Experiences Concerning Transition to Accrual Accounting in the Public Sector from the Perspective of Supreme Audit Institutions [PDF]
Nowadays the quality of budget management and the availability of reliable budget information are becoming increasingly important. A key area of these changes is the continuous development of public accounting, including the application of accrual ...
Schatz, Bernhard +4 more
core +1 more source
Public Auditors' Professionalization at International Level [PDF]
The argument for professionalization in any field is simple: it connects practitioners from a particular field and aims to ensure that the users of professional services in that field can be confident that they are offered to the appropriate standards ...
Iliodor Tiberiu Plesa
doaj
Transparency of supreme audit institutions in European union member countries
Vrhovne revizijske institucije kao promotori jačanja odgovornosti u javnom sektoru važan su čimbenik demokratskog društvenog poretka. Svoje aktivnosti provode u okviru ustava, zakona te u skladu sa Međunarodnim standardima vrhovnih revizijskih ...
Krmić, Ivana
core
Government as orchestrator: Ecosystem transformation at scale and speed
Abstract Research Summary Grand challenges are ecosystem challenges: success depends on aligning a multilateral set of public and private sector actors whose interdependent contributions determine whether a mission is achieved. This study examines how government can orchestrate ecosystem alignment by leveraging distinctive capabilities to deliver ...
Ron Adner
wiley +1 more source
Private to Public: Deterrent Effects of Bans on Confidential Settlements
ABSTRACT Nondisclosure agreements are common in the settlement of legal disputes but are controversial as they suppress information that could prevent harm to others. But until the 2017 #MeToo movement, there had been little legislative effort to prohibit the practice in any context, and consequently no evidence on whether public disclosure of harms ...
Blair Druhan Bullock, Joni Hersch
wiley +1 more source
Assessing public management, controlling public finances and evaluating public policies are increasingly becoming government priorities. In this context, auditing is used to provide assurance on good governance.
Fatiha NOUAJE, Lotfi BENAZZOU
doaj +1 more source
Do Sovereign‐Environmental, Social and Governance (S‐ESG) Commitments Promote Financial Inclusion?
ABSTRACT Given the need to respect humanity, the environment, and society, and the progressive development of social responsibility, environmental, social and governance (ESG) commitments and the need for ethical and sustainable finance, this paper aims to examine the impact of sovereign ESG on financial inclusion (FI).
Inès Gharbi +2 more
wiley +1 more source
ABSTRACT Focusing on the Belt and Road Initiative (BRI), this study investigates how national security drives the coevolution of China's political risk management support for multinationals and competing countries' reactions. A competing country is a nation‐state that is neither the home nor host country of a multinational but perceives the ...
Shuang Li, Xueli Huang, Fuming Jiang
wiley +1 more source

