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作者：Taplin, Ross; Zhao, Yafang; Brown, Alistair
作者单位：Curtin University
摘要：This empirical study investigates the compliance of 344 Chinese listed companies with the Accounting Standard for Enterprises No. 20-Business Combination, a mandatory reporting standard applicable to companies involved in business combinations. China has recently reformed its auditing sector, enabling private firms to provide auditing services. The results of the study show a low level of compliance by Chinese listed companies. While companies audited by Chinese domestic auditors have signific...
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作者：Engdahl, Oskar
作者单位：University of Gothenburg
摘要：Today the segregation of duties is commonly used to ensure regulatory compliance in various industries. This article considers the organizational requirements for the effective implementation of this principle, through an examination of a duality-based segregation-of-duties type control system and its fundamental characteristics. Cases from the Swedish banking and finance sector are discussed to show how breakdowns in duality-based systems have compromised compliance and even encouraged crime,...
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作者：Negoita, Marian
摘要：One of the most pressing questions in comparative social science is whether, and to what extent, the rapid advance of globalization has negatively affected states' capacity to initiate successful economic and social policies. This paper puts forward the notion that states continue to be relevant because they have the potential to build and sustain networks of production and learning, which are sorely needed in the current era of globalization when productive arrangements are dominated by decen...
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作者：De Bievre, Dirk; Poletti, Arlo; Thomann, Lars
作者单位：University of Antwerp
摘要：The regulation of intellectual property rights takes place in a range of international venues. This proliferation of international venues greatly enhances the potential for venue shopping. We argue that different levels of domestic regulation and differing degrees of judicialization account for actors' preferences over institutional venues. We take into consideration two scenarios. Conceiving of judicialization as the delegation of adjudication to an independent third party and the enforcement...
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作者：Downer, John
作者单位：University of Bristol
摘要：This paper reflects on the credibility of nuclear risk assessment in the wake of the 2011 Fukushima meltdowns. In democratic states, policymaking around nuclear energy has long been premised on an understanding that experts can objectively and accurately calculate the probability of catastrophic accidents. Yet the Fukushima disaster lends credence to the substantial body of social science research that suggests such calculations are fundamentally unworkable. Nevertheless, the credibility of th...
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作者：Tyler, Tom; Mentovich, Avital; Satyavada, Sagarika
作者单位：Yale University; University of California System; University of California Los Angeles; New York University
摘要：Although it is within their long-term interest, patients often fail to follow health care recommendations made by medical experts. This failure results in the widespread occurrence of preventable health problems and a significant increase in health care costs. Taking a new approach to confronting this issue, this paper examines whether the procedural justice model, which has been useful in explaining cooperation with legal and managerial authorities, can provide a basis for increasing patients...
