Results 121 to 130 of about 5,769 (255)

Symbolism and Substance: How Geopolitics, Organisational Design, and Continental Coherence Shape Africa's Multilateral Reform Aspirations

open access: yesGlobal Policy, EarlyView.
ABSTRACT What factors shape African agency in global multilateral reform processes? Rather than a supposed pawn of geopolitical competition, Africa's proactive diplomacy for multilateral reforms is garnering increasing interest. Yet we know surprisingly little about variation in the pursuit of African agency by the African Union (AU) and African Groups
Ueli Staeger
wiley   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Behind Closed Doors: Interaction Rituals and the Building of Social Ties in Private Company‐Investor Meetings À huis clos : rituels d'interaction et construction de liens sociaux lors des réunions privées entre sociétés et investisseurs

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper examines private meetings between company managers and institutional investors as part of the broader financial reporting environment. Using direct observations of 39 such meetings across four large, listed companies—complemented with the study of preparatory work and internal documents—the paper investigates how these meetings help
Per Ahblom   +2 more
wiley   +1 more source

Tax Morale of Immigrants. [PDF]

open access: yesBehav Sci (Basel)
Kushnirovich N.
europepmc   +1 more source

Tax Crimes. A Comparative Study

open access: yesRevista de Derecho Uninorte, 2018
Ricardo Echavarría Ramírez   +1 more
openaire   +1 more source

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

open access: yesAbacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew   +3 more
wiley   +1 more source

A Study on the Tax Crime in Tax issues of E-commerce

open access: yesThe e-Business Studies, 2012
null Chongdon Park   +2 more
openaire   +2 more sources

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