Results 91 to 100 of about 49,934 (287)
Confiscation orders and abuse of process: discretion to prevent "double whammy" under the Proceeds of Crime Act 2002 [PDF]
, 2010 Explores the circumstances in which the making of an application for a confiscation order might amount to an abuse of process entitling the court to grant a stay of proceedings. Outlines the facts leading to the Court of Appeal decision in R.
Mitchell, Rebecca, Stockdale, Michael
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Crossing geographical, legal and moral boundaries: the Belgian cigarette black market [PDF]
, 2008 Objectives: To describe and analyse the cigarette smuggling trade in Belgium and its role in the international cigarette black market. Design: Analysis of Belgian customs and prosecution files concerning the cigarette smuggling trade in the period 2000 ...
Balcaen, Annelies +4 more
core +2 more sources
Accounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley +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 +2 more
wiley +1 more source
Turnover experiences in public accounting and alumni's decisions to “give back”
Contemporary Accounting Research, EarlyView.Abstract This study examines turnover experiences in public accounting, including the exit phase (from public accountants' initial thoughts of leaving to their exit) and the post‐exit phase (from their exit to the present moment) of the turnover process.
Lindsay M. Andiola +2 more
wiley +1 more source
ON THE DEFECTS OF LEGAL REGULATION OF THE CONCEPT OF LIABILITY FOR TAX OFFENCES
, 2020 Zhanna A. Nikolaeva
openalex +1 more source
Customs Valuation in India: Identifying Trade Facilitation related Concerns [PDF]
India has introduced several trade facilitation related measures in the last couple of years. The pro-active strategy adopted by the Central Board of Excise and Customs (CBEC) has helped in introducing several policy measures which have not only ...
Sachin Chaturvedi
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Unveiling Corruption's Influence on Insider Trading: US Insights
Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi +3 more
wiley +1 more source
Marijuana and Crime: Is there a Connection Beyond Prohibition? [PDF]
We examine the relationship between marijuana use and non-drug related crime using data on arrests from the Arrestee Drug Abuse Monitoring (ADAM) Program and Uniform Crime Reports.
Beau Kilmer, Rosalie Liccardo Pacula
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