Results 111 to 120 of about 37,665 (284)

The Meaning of Work in the Digital Era: A Systematic Review and Research Agenda

open access: yesHuman Resource Management Journal, EarlyView.
ABSTRACT As digital technologies continue to reshape the nature of work, their impact on workers' experience of the meaning of work has attracted growing scholarly interest. However, the existing body of findings remains largely fragmented and conceptually inconsistent.
Yukun Liu   +4 more
wiley   +1 more source

Modernizing Commercial Agency Regulations in Saudi Arabia: Legal Reforms and Comparative Insights [version 3; peer review: 2 approved, 2 approved with reservations]

open access: yesF1000Research
Background This study analyzes Saudi Arabia’s 2022–2023 reforms to the Commercial Agency Law through legal, economic, and comparative lenses. The pre-reform regime—marked by rigid nationality limits, procedural burdens, and litigation-prone termination ...
Hajed A. Alotaibi, Abdullah Ali Alasmari
doaj   +1 more source

Securing Democracy: Online Political Advertising Regulations and Practices in the EU and its Member States

open access: yesGlobal Policy, EarlyView.
ABSTRACT Starting with the Facebook‐Cambridge Analytica scandal and its link to Brexit and the 2016 US elections, the nexus among online political advertising, micro‐targeting, and data‐driven electoral campaigning has revealed its disruptive potential for democracies.
Enea Fiore   +2 more
wiley   +1 more source

El Derecho de Propiedad y la Intangibilidad de los Contratos en la Jurisprudencia de los Requerimientos de Inaplicabilidad: Comentario a Sentencias “Autopista Central S.A. con Servicio de Mecánica Mantención Track S.A.”, de 26 de diciembre de 2006, y “HQI Transelec S.A. con Empresa Eléctrica Panguipulli S.A.”, de 6 de marzo de 2007

open access: yesRevista Chilena de Derecho, 2007
RESUMEN: El presente artículo analiza dos recientes sentencias del Tribunal Constitucional en que se alegaba la vulneración del derecho de propiedad entre otros aspectos. Es una aproximación interdisciplinaria, civil y constitucional, a tan trascendental
Joel González Castillo
doaj  

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +1 more source

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

open access: yesAccounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo   +3 more
wiley   +1 more source

Shared Responsibility and Labor Rights in Global Supply Chains. [PDF]

open access: yesJ Bus Ethics, 2023
Dahan Y, Lerner H, Milman-Sivan F.
europepmc   +1 more source

Unveiling Corruption's Influence on Insider Trading: US Insights

open access: yesAccounting &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

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