Results 61 to 70 of about 1,055 (228)

Punishment begets punishment: An exploration of racial variation in school‐to‐prison pipeline mechanisms

Criminology, EarlyView.
Abstract To mitigate the consequences of school punishment, we must move from documenting the school‐to‐prison pipeline (STPP) toward understanding how punishment increases criminal legal system involvement. Beyond impacting academic performance, punishment may encourage disengagement from school, teachers, and peers; delinquency; and secondary ...
Stephanie Ann Wiley, Jen‐Li Shen, Lee Ann Slocum   +2 more
wiley   +1 more source

Rethinking Toleration: Wesley, Whitefield and Evangelical Collaboration in the Eighteenth Century

Journal for Eighteenth-Century Studies, EarlyView.
Abstract There is a growing body of scholarship on the history of religious toleration; nevertheless, historians have largely treated toleration as a matter of governmental policy and legal principle. This article broadens that account by examining John Wesley and George Whitefield's vision of evangelical unity across denominational lines.
Sarah Irving‐Stonebraker
wiley   +1 more source

Tax Evasion In Ukraine: Corporate and Personal Liability

Наукові записки НаУКМА: Економічні науки, 2018
The paper aims to clarify and determine the definition of liability for tax evasion (financial, administrative. and criminal); to identify the main legal and financial problems of different types of liability in Ukraine; to define possible ways of ...
Tetiana Bui
doaj   +1 more source

Evolving Geopolitics and Japan's Economic Security–Trade Nexus: ‘New Capitalism’ as a Balancing Act?

Global Policy, EarlyView.
ABSTRACT Amid intensifying geopolitical tensions, governments increasingly perceive economic interdependence as a strategic vulnerability. Japan, situated geopolitically between two great powers—the United States and China—attempts to navigate geopolitics by prioritising economic security.
Minako Morita‐Jaeger
wiley   +1 more source

The Great Cosmic Silence: What Does the Fermi Paradox Tell About the Future of Humanity?

Global Policy, EarlyView.
ABSTRACT This article examines how institutional time horizons shape the long‐term survival prospects of human technological civilisation. While research on global catastrophic and existential risks has expanded, the temporal structures of political‐economic institutions remain underexamined.
Heikki Patomäki
wiley   +1 more source

Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

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

Rethinking the “Ideal” Auditor: The Underestimated Role of Equity, Diversity, and Inclusion in Recruitment and Retention at Accounting Firms Repenser l'auditeur « idéal » : le rôle sous‐estimé de l'équité, de la diversité et de l'inclusion dans le recrutement et la rétention en cabinet comptable

Accounting Perspectives, EarlyView.
ABSTRACT Both in Canada and internationally, accounting firms are struggling to recruit and retain staff. One underexplored factor that may help to explain and resolve these challenges concerns the integration of equity, diversity, and inclusion (EDI) considerations into firms' organizational processes.
Oriane Couchoux, Laurence Daoust
wiley   +1 more source

Repenser l'auditeur « idéal » : le rôle sous‐estimé de l'équité, de la diversité et de l'inclusion dans le recrutement et la rétention en cabinet comptable Rethinking the “Ideal” Auditor: The Underestimated Role of Equity, Diversity, and Inclusion in Recruitment and Retention at Accounting Firms

Accounting Perspectives, EarlyView.
RÉSUMÉ Tant au Canada qu'à l'international, les cabinets comptables éprouvent des difficultés à recruter et à retenir leur personnel. Un facteur moins souvent mis de l'avant, mais susceptible d'expliquer ces enjeux et de contribuer à leur résolution, concerne l'intégration des considérations liées à l'équité, à la diversité et à l'inclusion (EDI) dans ...
Oriane Couchoux, Laurence Daoust
wiley   +1 more source

Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies Intermédiation réglementaire en temps de crise : incidence de la surveillance indépendante sur le fonctionnement des organismes comptables professionnels

Contemporary Accounting Research, EarlyView.
ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer, Roel Boomsma, Chris Humphrey   +2 more
wiley   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

Abacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 more
wiley   +1 more source