Results 221 to 230 of about 193,582 (283)

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

EPA Enforcement Actions and Property Prices

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the effects of Environmental Protection Agency (EPA) enforcement actions on property prices in the United States. Using data on EPA enforcement cases, we assess how investors and homeowners react to regulatory actions to curb environmental violations.
Van Le, My Nguyen, Anh Viet Pham
wiley   +1 more source

#NoIDVape: A content analysis of illicit vape messaging in young people's information sources

open access: yesAddiction, EarlyView.
Abstract Background and aims In recent years, the increased prevalence of youth vaping in the United Kingdom (UK) may have coincided with a proliferation in the use of ‘illicit’ (unregulated) vapes. Media or educational content about illicit vaping aimed at young people is scarce and poorly understood.
Eleanor Bray   +5 more
wiley   +1 more source

Public virtue, private ambition—Women owners of private hospitals in early twentieth‐century New Zealand

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract New Zealand's early‐twentieth‐century health service was a two‐tier system of state hospitals supported by an expanding network of over 300 private hospitals, almost exclusively owned by nurses and midwives. This article will show that this environment was created by a legislative framework introduced between 1901 and 1906, requiring nurses ...
Ann‐Marie Quinn
wiley   +1 more source

Funding for public transportation: results from a Midwest exit poll. [PDF]

open access: yesTransp Res Interdiscip Perspect
Lightner JS   +9 more
europepmc   +1 more source

When wine walked into grocery stores: Examining the (un)intended economic consequences of wine Sale reform in Tennessee

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Alcohol policy liberalization is a contentious issue in the United States, including debates over whether grocery stores should be allowed to sell wine. This issue reflects a dilemma between accommodating consumer convenience, promoting wine industry growth, and generating tax revenue, versus concerns about potential harm to liquor stores ...
Jiayu Sun   +3 more
wiley   +1 more source

Web3 and Demurrage Money

open access: yesThe American Journal of Economics and Sociology, EarlyView.
ABSTRACT This article explores the application of demurrage money, a concept developed by Silvio Gesell, into Web3. Demurrage money, designed to discourage the hoarding of currency and prevent economic stagnation and concentrations in wealth, offers a potential remedy for the problems of traditional fiat and gold‐backed monetary systems.
George Lovegrove
wiley   +1 more source

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