Results 221 to 230 of about 535,274 (248)

Justice Between Coexisting Generations: Birth Cohorts or Age Groups?

Global Policy, EarlyView.
ABSTRACT This paper will deal with intergenerational justice, focusing on the relationship between coexisting generations. The first section will be reserved for some conceptual clarifications on the concept of justice, on the distinction between age groups and birth cohorts, and on the specificity of age as a category for apportioning benefits and ...
Anna Elisabetta Galeotti
wiley   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Political Philosophy and the Concept of the Scandinavian Unitary Republic [PDF]

, 2017
Sexton, David M.
core   +1 more source

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

Accounting 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, Regan N. Schmidt, Michael J. Wynes   +2 more
wiley   +1 more source

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

Russian imperial borderlands, Georgian Jews, and the struggle for 'justice' and 'legality': blood libel in Kutaisi, 1878-80. [PDF]

Centr Asian Surv
Kirmse SB.
europepmc   +1 more source

The 1957 New York Legislation on Wire-Tapping Problems [PDF]

, 1957

core   +1 more source

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Criminalizing Poverty: The Consequences of Court Fees in a Randomized Experiment

American Sociological Review, 2022
Court-related fines and fees are widely levied on criminal defendants who are frequently poor and have little capacity to pay. Such financial obligations may produce a criminalization of poverty, where later court involvement results not from crime but ...
D. Pager, Rebecca Goldstein, Helen Ho, B. Western   +3 more
semanticscholar   +1 more source

International Tax Competition and Coordination with A Global Minimum Tax

National tax journal, 2023
This paper investigates the incentives for countries to implement and maintain the global minimum tax introduced by the G20/OECD’s Inclusive Framework 2021 agreement: Pillar 2. It argues that the agreement has sufficient elements to create incentives for
Michael P. Devereux
semanticscholar   +1 more source

Homestead Exemptions, Heterogeneous Assessment, and Property Tax Progressivity

National tax journal, 2022
Homestead exemption policies are ostensibly intended to reduce the property tax burden of lower-income homeowners. Because assessment rates tend be lower for higher-priced homes, the opposing effects of exemptions and regressive assessments can result in
K. Ihlanfeldt, L. Rodgers
semanticscholar   +1 more source