Results 161 to 170 of about 82,988 (311)

How Have the Transformations of Supreme Audit Institutions Shaped Contemporary Public Auditing? A Professional, Process, and Stakeholder Perspective

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT Research on Supreme Audit Institutions (SAIs) has expanded considerably in recent decades, reflecting their central role in promoting accountability and transparency in government. Based on a systematic review of 364 peer‐reviewed publications indexed in Scopus and Web of Science, this article examines how SAIs have redefined their work across
Nicolas Lagos
wiley   +1 more source

From Audit to Prosecution: Institutional Collaboration as a Solution to Closing the Expectations Gap in Decentralized Governance

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT A long‐standing topic of concern in the literature on governmental auditing is whether the aims of Supreme Audit Institutions (SAIs) or other central audit institutions should include detecting fraudulent use of public money. The balance of opinion has been against this proposition, largely for reasons of infeasibility.
Michael Barzelay, Sérgio N. Seabra
wiley   +1 more source

Unprincipled Principals in the Accountability Chain: Autonomy and Political Control Within Tax Administration in a Developing Country Context

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT SDG 16 emphasizes the need for accountable institutions, often based on the assumption that public officials are accountable to politicians, who in turn are accountable to citizens. However, in many developing countries, neopatrimonial governance can weaken this accountability chain, as politicians themselves may act as “unprincipled ...
Edidiong Bassey, Emer Mulligan
wiley   +1 more source

Iudex Calculat: The ECJ's Quest for Power

open access: yes
Judicial Independence is a crucial aspect of the rule of law and the concept of separation of powers. It gives judges considerable leeway in interpreting and thereby modifying the constitution.
Stefan Voigt
core  

Two Faces of the Anti‐Inclusion Neoconservative Coin in Brazil: Neoliberalism and Far‐Right

open access: yesGender, Work &Organization, EarlyView.
ABSTRACT Brazil has recently experienced the resurgence of the far‐right, a movement that has also occurred in other countries around the world. Given this context, this article seeks to understand the factors that enabled the union among neoliberalism, neoconservatism, and the far‐right in Brazil, demonstrating that in times of economic crisis the ...
Eloisio Moulin de Souza
wiley   +1 more source

Rethinking informal circularity through metanarratives: Tensions, insights and directions for management research

open access: yesInternational Journal of Management Reviews, EarlyView.
Abstract This study explores the intersection of the informal and circular economies and its implications for business, management and organization (BMO) scholarship and practice. Informal circularity, practices of collecting, reusing, repairing, recycling and repurposing materials outside formal economic, legal and regulatory arrangements, constitutes
Tulin Dzhengiz   +3 more
wiley   +1 more source

The Court of Cassation's contribution to the development of EU law through its references to the ECJ and to the Italian Constitutional Court

open access: yes, 2017
The talk examines how the Italian Court of Cassation contributed to the clarification and development of EU law by referring preliminary questions to the ECJ in Luxembourg and to the Italian Constitutional Court in Rome, having regard, in particular, to ...
ARENA, AMEDEO
core  

Striking for a Just Transition? North American Auto Unions and the Electric Vehicle Transition

open access: yesIndustrial Relations: A Journal of Economy and Society, EarlyView.
ABSTRACT Decarbonization heightens risks for workers, but union strategies shape how these risks are managed and whether new jobs offer quality employment. This paper compares U.S. and Canadian auto unions during the 2023 Detroit Three bargaining, focusing on strategic capacities and internal politics to explain their divergent responses to the EV ...
Mathieu Dupuis, Ian Greer, Dongwoo Park
wiley   +1 more source

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