Results 221 to 230 of about 7,570 (315)

Major Cybersecurity Breaches: Shaping Corporate Cybersecurity Policies and Closing the Gaps

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT As digitalization accelerates, cybercrime has intensified in both scale and impact over the past two decades. This study aims to critically examine major cybersecurity events, assess them through the lens of routine activity theory, examine insight from three other established criminological and organizational theories, and address central ...
Laura K. Rickett, Deborah Smith
wiley   +1 more source

Bridging the sustainability gap: the impact of business-government relations on corporate carbon monitoring in developing countries. [PDF]

Carbon Balance Manag
Khan K, Khan WA, Yan Y, Khokhar M, Rehman MZ, Ullah A.   +5 more
europepmc   +1 more source

Tax Avoidance and Auditing

Diese Dissertation beinhaltet fünf empirische Beiträge aus den Bereichen Abschlussprüfung und internationaler Besteuerung. Der erste Beitrag untersucht die Auswirkungen der Offenlegungspflicht von Prüfungsschwerpunkten nach ISA 701 auf das Verhalten von Investoren und auf die Prüfungsgebühren der Abschlussprüfung.
openaire  

When Laws Contradict Themselves: A Quantitative Audit of U.S. Tax Code Coherence

Ahad Ahadi
openalex   +2 more sources

Taxing experiences: theorizing negative incidents at the frontlines. [PDF]

Public Manag Rev
Keulemans S, Schaap D.
europepmc   +1 more source

When Does Top Management Team Diversity Matter in Large Organizations?

Journal of Organizational Behavior, EarlyView.
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian, James M. Plečnik, Shan Wang   +2 more
wiley   +1 more source

A byzantine-resistant blockchain framework for secure and scalable immigration management. [PDF]

Sci Rep
Shafin KM, Reno S.
europepmc   +1 more source

Analysis of the Effectiveness of Tax Audits on Corporate Income Tax Revenue at the Bitung Primary Tax Office

Nadya Aurelia Pendang, Robert Lambey, Sintje Rondonuwu   +2 more
openalex   +2 more sources

Political Signaling via Equity Ownership: Impacts on Supplier Financial Performance

Journal of Operations Management, EarlyView.
ABSTRACT This study offers a new application of signaling theory to better understand the role of equity linkages and political influence on buyer–supplier relationships (BSRs). We examine the signaling effects of a politician's personal equity investment in a buyer firm on the financial performance of the supplier firms located in the politician's ...
Wenming Wang, In‐Mu Haw, Morgan Swink, Jun Chen   +3 more
wiley   +1 more source

Customs fraud detection using a gradient boosting approach for joint classification and risk estimation. [PDF]

Sci Rep
Alwanin R, Ismail MMB, Bchir O.
europepmc   +1 more source