-
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...
-
作者：Cashore, Benjamin; Stone, Michael W.
作者单位：Yale University
摘要：The purpose of this paper is to shed light on the emergence and institutionalization of a unique form of transnational business governance (TBG): legality verification (LV) systems, which track products along global supply chains. Instead of imposing wide ranging global standards commonly applied through gold standard certification systems, LV helps domestic governments enforce their own laws. Three processes help explain why Indonesia (as a producer), China (as a manufacturer) and the United ...
-
作者：Bartley, Tim
作者单位：University System of Ohio; Ohio State University
摘要：After two decades in which transnational governance of production processes has typically meant voluntary subscription to privately developed standards, some transnational rulemaking projects are promoting mandatory compliance with law. The emerging timber legality regime is one example of this, and scholars' efforts to theorize this regime have produced provocative new analyses of interactions between public and private standards. Recent analyses, including those in this issue, predict that t...
-
作者：Gulbrandsen, Lars H.
摘要：Research has recognized that states enable or constrain private governance initiatives, but we still know too little about the interactions between private and public authority in the governance of various social and environmental problems. This article examines how states have responded to the emergence of forest and fisheries certification programs, and how state responses have influenced the subsequent development of these programs. It is argued that historical and structural differences in...
-
作者：Balleisen, Edward J.; Brake, Elizabeth K.
作者单位：Duke University; Duke University; Duke University
摘要：Compared to economics, sociology, political science, and law, the discipline of history has had a limited role in the wide-ranging efforts to reconsider strategies of regulatory governance, especially inside regulatory institutions. This article explores how more sustained historical perspective might improve regulatory decisionmaking. We first survey how a set of American regulatory agencies currently rely on historical research and analysis, whether for the purposes of public relations or as...
-
作者：Desmarais, Bruce A.; Hird, John A.
作者单位：University of Massachusetts System; University of Massachusetts Amherst; University of Massachusetts System; University of Massachusetts Amherst
摘要：Major US federal regulatory decisions are developed and justified using regulatory impact analyses (RIAs) mandated by executive order. We examine the scientific citation activity in RIAs, a unique effort that we believe holds significant potential for understanding the use of science in policymaking. This paper reports preliminary findings from collecting and examining scientific citations in 104 RIAs from 2008-2012. We present evidence indicating that some agencies make extensive use of scien...
-
作者：Boin, Arjen; Busuioc, Madalina; Groenleer, Martijn
作者单位：Utrecht University; University of London; London School Economics & Political Science; Delft University of Technology
摘要：In recent years, the European continent has witnessed a substantial number of transboundary crises - crises that cross geographical borders and affect multiple policy domains. Nation states find it hard to deal with such crises by themselves. International cooperation, thus, becomes increasingly important, but it is not clear what shape or form that cooperation should take. This article explores the growing role of the European Union (EU) in managing transboundary crises. More specifically, it...
-
作者：Mabbett, Deborah
作者单位：University of London
摘要：The decision of the Court of Justice of the European Union to ban sex discrimination in insurance has shown the potential reach of the principle of non-discrimination. This paper discusses the different positions taken by participants in the policy process leading up to the decision, in order to reveal the potential and limitations of non-discrimination as the basis for market-regulatory social policy. It is shown that the European Commission's initial support for prohibiting insurance discrim...
-
作者：Porter, Tony
作者单位：McMaster University
摘要：This article sets out the concept of a technical system and explores its ability to explain why some transnational regulatory domains are governed by a single transnational business governance (TBG) scheme, while in others there are many such schemes. By linking the numbers of TBG schemes that govern any particular transnational regulatory domain to technical systems in this way, important insights are provided into TBG interactions. Where technical systems are present, the TBG schemes that go...
-
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,...
