Social Policy &Administration, EarlyView.ABSTRACT Digital public administration scholarship has expanded on broad trends in government digitalization, yet its generic categories, such as ‘citizen’, ‘user’ and ‘service’, systematically overlook what is distinctive about welfare administration.
Genghua Huang, Samuel Ampadu Oteng
wiley +1 more source
Can Health Insurance Mandates and Tax Credits Reduce Coverage Gaps and Out of Pocket Cost in Small Island Developing States? Modelling the Eastern Caribbean. [PDF]
Int J Health Plann ManageDaSouza D.
europepmc +1 more source
Asymmetric Dishonesty in Markets: A Field Experiment on Male Sellers and Buyer Gender
Managerial and Decision Economics, Volume 47, Issue 8, Page 2175-2186, December 2026.ABSTRACT Dishonest behavior is a pervasive phenomenon that imposes substantial economic and social costs on society. While the literature extensively documents gender differences in who lies, far less attention has been paid to whether sellers discriminate in their dishonesty based on the gender of the buyer.
Zeev Shtudiner, Offer Moshe Shapir
wiley +1 more source
The market for human smuggling: Structure, mechanisms, and paradoxes. [PDF]
Proc Natl Acad Sci U S ACampana P.
europepmc +1 more source
Monitoring Quality of Mafia‐Connected Accountants
Journal of Accounting Research, Volume 64, Issue 5, Page 1989-2031, December 2026.ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi +3 more
wiley +1 more source
High-integrity forest carbon credits: Assessing equity and governance deficits in Colombia's voluntary carbon market. [PDF]
AmbioAngel M +6 more
europepmc +1 more source
The Impact of Financial Reporting Mandates on Labor Unions
Journal of Accounting Research, Volume 64, Issue 5, Page 2221-2286, December 2026.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
Follow the Cuts in American Healthcare From 2001 to 2026: A Three-Ledger Analysis of Scrutiny-Control Inversion, Payment Restraint, Revenue Capture, and Official Blame. [PDF]
CureusKlapper AM +5 more
europepmc +1 more source
Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings
Journal of Accounting Research, Volume 64, Issue 5, Page 2033-2094, December 2026.ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS +3 more
wiley +1 more source
The „Carousel” Tax Fraud [PDF]
Finanţe: Provocările viitorului, 2018 Sebastian George PERPELEA +1 more
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