INTRODUCTION Publicly reported information on the environmental behavior of firms can increase the efficacy of private markets as a mechanism to control environmental malfeasance through liability for harm, consumer demand response, and shareholder reaction. Within the realm of environmental policy, examples exist of both mandatory information disclosure programs such as the EPA’s Toxics Releas...

The wide proliferation of the Internet has set new requirements for access control policy specification. Due to the demand for ad-hoc cooperation between organisations, applications are no longer isolated from each other; consequently, access control policies face a large, heterogeneous, and dynamic environment. Policies, while maintaining their main functionality, go through many minor adaptat...

A rich stream of research has identified numerous antecedents to employee compliance with information security policies. However, the breadth of this literature and inconsistencies in the reported findings warrants a more in-depth analysis. Drawing on 25 quantitative studies focusing on security policy compliance, we classified 105 independent variables into 17 distinct categories. We conducted...

This paper examines the implications of the separation of ownership and management based on a strategic export promotion policy when the shares of exporting firms are internationally owned by the residents of both countries in an international duopolistic market. Although the presence of either cross ownership or managerial delegation weakens the exporting countries’ subsidization incentives, t...

It is widely agreed that a key threat to information security is caused by careless employees who do not adhere to the information security policies of their organizations. In order to ensure that employees comply with the organization’s information security procedures, a number of information security policy compliance measures have been proposed in the past. Prior research has, however, criti...

Numerous (high-tax) countries presume that multinational firms use their transferpricing policies to shift profits into countries with lower tax rates. To avoid the corresponding loss in tax revenues, tax authorities develop constantly tightening rules to curb transfer-price distortions. Affected firms include the decision of compliance to these rules into their strategic considerations. In a s...

We present a distributed framework where agents can share data along with usage policies. We use an expressive policy language including conditions, obligations and delegation. Our framework also supports the possibility to refine policies. Policies are not enforced a-priori. Instead policy compliance is checked using an a-posteriri auditing approach. Policy compliance is shown by a (logical) p...

Abstract By conducting a qualitative single case study, we have depicted in this study suspected of international money laundering Finland, and described its consequences terms policy changes. The allowed us to investigate how new anti-money policies emerge over time thus advance knowledge relevant formulating effective business policies. Building on institutional heterogeneity the co-evolution...

Employees’ poor compliance with information security policies is a perennial problem. Current information security analysis methods do not allow information security managers to capture the rationalities behind employees’ compliance and non-compliance. To address this shortcoming, this design science research paper suggests: (a) a Value-Based Compliance analysis method and (b) a set of design p...

1.0 Introduction and motivation The purpose of this study is to investigate the factors which influence the choices of accounting policies by managers of companies in Tanzania. Previous studies show that managers may choose income increasing or income decreasing accounting policies in reporting financial results (Beattie et al., 1994; Astami & Tower, 2006; Bowen & Shores, 1995).These studies al...