Executive Summary International Financial Reporting Standards (IFRS) represents a major regulatory element in accounting globally. Most firms have adopted IFRS- partly as a result of a push by national governments- because they believe it will ...Have-International-Financial-Reporting-Standards-(Ifrs)-Improved-Financial-Reporting-Quality …

To the Editor: Re: “Trump’s Impulses Now Carry the Force of the Presidency” (news analysis, front page, Jan. 26) President Donald Trump can easily be described as an itchy Twitter finger in the oval office from a critical observation pe...Letter-to-the-Editor-on-a-Current-Event- …

Describing entrepreneurial/white-collar wrongdoing as ethical or moral violations trails ideals characteristic within values of what is recognized as natural law. Natural law emphases on activities or behaviors that are well-defined as wrong since...Entrepreneurial-crime-as-a-form-of-white-collar-crime. …