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This empirical study of 88 countries explored mathematical relationships between Hofstede’s Cultural Dimensions and Transparency International’s Corruption Perception Index. When predicting corruption perception, an interaction occurred between...
This study analyzes the role institutions have in shaping incentives within the shark fin market. It combines literature findings from multifarious fields of fisheries economics, shark biology, and institutional economics to provide an argument...
An insider is a person that has or had a legitimate right to access computing resources of an organization. This definition includes any current or former employee, contractor, customer, or business partner as an insider. Insider threat is the...
Tourism-based economies throughout the world are experiencing a surge in growth, driven in part by decreases in travel costs, increases in the average time available for leisure, and decreases in information costs. In the warmer climes,...
This study provides a data analysis to identify the prevalence of double dipping in the New York State education system. Pension data, earnings in retirement, and hand-collected governance data are used in the statistical analyses. Collectively...
Whether a company expects to remain in existence for a reasonable time into the future is a fundamental consideration for investors and creditors when evaluating investment alternatives. Investors and creditors are understandably concerned...
The Financial Accounting Standards Board (FASB) issued its long-awaited new standard on the accounting for leases in Accounting Standards Update (ASU) 2016-02, on February 25, 2016. Since ASU 2016-02 focuses primarily on lessee accounting, this...
In recent years, sustainability reporting has increasingly become common practice by large corporations. The Governance and Accountability Institute reported that 75% (375) of the companies of the S&P 500 Index prepared sustainability...