Results 151 to 160 of about 199,700 (303)

The Impact of Financial Reporting Mandates on Labor Unions

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

Bound by blood and bloodshed: Sibling ties and participation in genocidal violence

open access: yesCriminology, EarlyView.
Abstract Focusing on the 1994 genocide in Rwanda, we examine how sibling relationships—one of the most salient familial bonds—influence individual engagement in violence during mass atrocity. Drawing on an adaptation of differential association and social learning theories for contexts of mass atrocity, we analyze a novel dataset linking over 300,000 ...
Jack G. R. Wippell   +3 more
wiley   +1 more source

A “Tech First” Approach to Foreign Policy? The Three Meanings of Tech Diplomacy

open access: yesGlobal Policy, EarlyView.
ABSTRACT Scholars have recently argued that international politics is plagued by instability as the world rapidly transitions from one crisis to another. This state of “Permacrisis,” or permanent crises between states, is driven by technological innovations which create new kinds of crises and drive competitions between adversarial states.
Ilan Manor
wiley   +1 more source

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall   +2 more
wiley   +1 more source

The Becker Paradox and Type I vs. Type II Errors in the Economics of Crime [PDF]

open access: yes
Two real-world observations are not easily replicated in models of crime. First, although capital punishment is optimal in Becker’s (1968) model, it is rarely observed in the real world.
Persson, Mats, Siven, Claes-Henric
core  

Artificial Intelligence and Auditing: A Bibliometric Study Intelligence artificielle et audit : étude bibliométrique

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Artificial intelligence (AI) tools are used to assist auditors in analyzing large amounts of data, automating audit tasks, and identifying risks and opportunities. AI can help improve the efficiency and accuracy of the auditing process as well as create value for both audit firms and their clients.
Nicolas Epelbaum   +1 more
wiley   +1 more source

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