Results 121 to 130 of about 37,921 (295)

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

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
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  

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

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

Migrating to stay or commuting to work? How fairness perceptions and exposure shape attitudes toward labor migration

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Existing literature posits that attitudes toward immigration are shaped by the impact of migrants on native workers' wages and employment, as well as by various other material, cultural, and social concerns. However, empirically disentangling these influences can be challenging.
Lena Maria Schaffer, Gabriele Spilker
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

Brokers, Collaborators and Knowledge Translators: Expanding the Role of Research Assistants in Geographic Research

open access: yesAsia Pacific Viewpoint, EarlyView.
ABSTRACT While ‘local’ research assistants (RA) often play a key role in knowledge production in fieldwork‐based disciplines like geography, their role and agency often remain silenced. This paper brings together scholarship in feminist geography and critical development studies to reposition RAs as brokers, collaborators, and knowledge translators.
Zali Fung
wiley   +1 more source

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