The task of comparative criminal justice, most scholars would agree, is to compare and contrast our ways of responding to crime with those practiced elsewhere. It also often involves, even if it does not necessarily have to do so, borrowing from, or at least trying to learn from, what is done in other places. It would seem obvious, therefore that, if it is to be at all helpful, comparison requi...

The purpose of this study is to examine the possible impact of value systems on earnings management in France, Tunisia and Canada. Cultural values include power distance, uncertainty avoidance, individualism, masculinity and long-term orientation. The cross-cultural study uses the method of structural equations trough LISREL approach. The examination covers the period between 2003 and 2009. Fin...

Epistemic possibilities are relative to bodies of information, or perspectives. To claim that something is epistemically possible is typically to claim that it is possible relative one’s own current perspective. We generally do this by using bare, unqualified epistemic possibility (EP) sentences, ones that don’t mention our perspective. The fact that epistemic possibilities are relative to pers...