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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
41

Revisionskommittéers påverkan på hållbarhetsrapporters tillförlitlighet : En kvantitativ studie på 298 börsnoterade företag i en low-litigation kontext

Eriksson, Albin, Lindholm, Philip January 2022 (has links)
Sammanfattning Titel: Revisionskommittéers påverkan på hållbarhetsrapporters tillförlitlighet: En kvantitativ studie på 298 börsnoterade företag i en low-litigation kontext. Nivå: Examensarbete på grundnivå i ämnet företagsekonomi (kandidatexamen). Författare: Albin Eriksson, Philip Lindholm Handledare: Jan Svanberg Datum: 2022-05-31 Syfte: Förekomsten av hållbarhetsrapportering externt granskad av tredje part har, i tidigare studier tolkats som väsentligt hos större företag, eftersom de i dess intressenters ögon önskar framstå som tillförlitliga och legitima. Detta eftersom revisorer som granskar rapporteringen kännetecknas av ett oberoende gentemot verksamheten. Då tidigare studier endast utförts inom en institutionell kontext kännetecknad av hög risk för stämning vid felaktiga beslut blir det intressant att jämföra dessa resultat med en miljö där granskare har friare tyglar. Syftet med denna studie är därför att undersöka huruvida revisionskommittéers granskning av hållbarhetsrapporteringen påverkar dess tillförlitlighet i en annan institutionell kontext, nämligen en lägre litigationsnivå än hos den befintliga litteraturen inom ämnet.   Metod: Studien baseras på den positivistiska forskningsfilosofin med en hypotetisk-deduktiv ansats. Studien har en kvantitativ strategi där 298 börsnoterade företag ligger till grund för sekundärdata genererad från databasen Thomson Reuters Eikon. Vidare har datamaterialet bearbetats och analyserats i statistikprogrammet SPSS.     Resultat och slutsats: Studiens resultat påvisar ett positivt samband mellan revisionskommittéers förekomst och hållbarhetsrapporters tillförlitlighet. Vi finner även att finansiell expertis inom revisionskommittéer har ett positivt samband med hållbarhetsrapporters tillförlitlighet. Revisionskommittéernas oberoende inom studiens institutionella kontext indikeras ha ett negativt samband med hållbarhetsrapporters tillförlitlighet.   Examensarbetets bidrag: Studien bidrar till att fylla forskningsgapet för revisionskommittéernas påverkan på hållbarhetsrapporteringen inom en low-litigation kontext. Studien gynnar även litteraturen om sambandet mellan revisionskommittéers karaktärsdrag och hållbarhetsrapporters tillförlitlighet, samtidigt som den avser ligga till grund för framtida forskning. Resultatet bidrar med värdefull teoretisk information till den företagsekonomiska forskningen gällande sambandet mellan extern granskning och företagens legitimitet.    Förslag till fortsatt forskning: Förslag till framtida forskning är att utföra en liknande typ av studie i denna institutionella kontext där fler av revisionskommittéernas främsta karaktärsdrag tas i åtanke, eftersom det möjligtvis kan innebära en annorlunda påverkan på tillförlitligheten.   Nyckelord: SRA, hållbarhetsrapportering, revisionskommittéer och low-litigation / Abstract Title: Audit committee impact on the credibility of sustainability reporting: A quantitative study of 298 public companies in a low-litigation context. Level: Student thesis, final assignment for Bachelor Degree in Business Administration  Authors: Albin Eriksson, Philip Lindholm Supervisor: Jan Svanberg Date: 2022-05-31 Aim: The existence of externally assured sustainability reporting by a third party, have in previous studies been interpreted as essential by bigger companies since they, in their stakeholder’s eyes, wish to appear as reliable and legitimate. This because the auditors that review the reporting are characterized by an independence towards the company. Since previous studies have only been implemented within an institutional context characterized by greater risk in case of wrongdoings it becomes interesting to compare these results with an environment where auditors have more space to act. The purpose of this study is therefore to examine whether audit committees review of sustainability reporting affects its reliability in a different institutional context, namely a lower litigation level than in the subject's existing literature.   Method: The study is based on the positivist philosophy of research with a hypothetical-deductive approach. The study has a quantitative strategy where 298 listed companies are the basis for secondary data generated from the database Thomson Reuters Eikon. Furthermore, the data material has been processed and analyzed in the statistical program SPSS.    Result and Conclusions: The results of the study show a positive relationship between the audit committees external review and the reliability of sustainability reports. We also find that financial expertise within audit committees is positively related to the reliability of sustainability reports. The independence of the audit committees within the institutional context of the study is indicated to have a negative relationship with the reliability of sustainability reports.   Contribution of the thesis: The study fills the research gap for audit committees impact on sustainability reporting in a low-litigation context. The study also benefits the literature on the relationship between the characteristics of audit committees and the reliability of sustainability reports, at the same time as it intends to form the basis for future research. The results contribute valuable theoretical information to the business economics research regarding the connection between external review and the company’s legitimacy.   Suggestions for future research: Suggestions for further research are to carry out a similar type of study within this institutional context where several of the audit committees main characteristics are taken into account, as this may have a different impact on reliability.   Key words: SRA, sustainability reporting, audit committees and low-litigation
42

會計鑑定對於訴訟結果之影響分析 -以民事訴訟為例 / A study on the relationship between forensic accounting litigation support and the outcome of civil action

林明誼, Lin, Ming Yi Unknown Date (has links)
本研究主要探討臺灣地方法院民事訴訟案件,透過會計鑑定之輔助,是否可以提升訴訟之經濟性。本研究將訴訟之經濟性分別以上訴與否、維持原判決與否、和解與否三項變數來加以衡量,採行法律實證分析。實證結果顯示執行會計鑑定不能夠降低兩造當事人上訴之比例,且達統計顯著水準、不能增加上級審法官維持下級審法官判決之比例,但未達統計顯著水準、不能增加兩造當事人和解之比例,但未達統計顯著水準。推論原因為有執行會計鑑定之案件其案件本身較為複雜且困難,而複雜案件本身上訴率即較高、維持原判決率即較低及和解率即較低。 / The purpose of this study is to investigate whether using forensic accounting litigation support service to assist civil litigation cases proceeded in Taiwan District Court enhances the economics of litigation. The study adopts empirical legal research approach to examine the impacts of forensic accounting litigation support on the the outcome of civil action. The study uses three indexes to measure. The indexes are appealing or not, affirming appeals or not and reaching a settlement or not. The results indicate that (1)if court used forensic accounting litigation support, the appeal rate will not be lower and it reach statistical significant level;(2) if court used forensic accounting litigation support, affirmed appeals rate will not be higher but it didn’t reach statistical significant level;(3) if court used forensic accounting litigation support, settlement rate will not be higher but it didn’t reach statistical significant level. According the analysis, the potential cause includes the civil action cases which use forensic accounting litigation support are more complicated than the civil action cases don’t use. There are the more complicated civil action cases having higher appeal rate, lower affirmed appeals rate and lower settlement rate.
43

LEGAL BASIS CONFLICTS REGARDING EU EXTERNAL ACTIONS : Upholding the key properties of the CFSP and the AFSJ provisions when negotiating and concluding international agreements

Jonshult, Patrick January 2015 (has links)
Since the competence provided in the CFSP and the AFSJ areas in certain situation can overlap, issues have arisen in the recent case law and literature concerning the choice of legal basis. The provisions of the two policy areas concern important international areas and the institutional balance, which is based on what legal basis is chosen, leads to a number of institutional consequences such as division of power between the Member states and the Union’s institutions. The idea behind this paper is to display an ample and just picture of a complicated situation in order to highlight the issues at hand that have arisen due to the complexness of the legal framework. If one of the policy areas are chosen as the correct legal basis, different rules in the treaty applies, which leads to different distribution of power since different institutions in EU play different roles depending on legal basis. The purpose of this work is therefore to analyse the external dimension of the AFSJ and the CFSP rules and examine how the correct legal basis can be determined by the legislator at the same time as the Member States and the EU’s ability to fulfil their objectives and goals is not undermined.
44

FIRMS’ NON-RELIANCE JUDGMENT, RESTATEMENT VENUE CHOICE, AND LITIGATION RISK

Chung, Keunho Philip 01 January 2016 (has links)
This paper examines the determinants of firms’ non-reliance judgment and the effect of restatements disclosure venue choice on future litigation risk. The Securities and Exchange Commission (SEC) requires firms to disclose any error that will undermine investors’ reliance on previously issued financial statements in Item 4.02 of Form 8-K starting on August 23, 2004. The requirements for non-reliance judgments lack clear guidelines; raising concerns that firms are cloaking errors and mistakes through opaque disclosure venues instead of the more prominent Form 8-K. This paper is the first to investigate the quantitative and qualitative criteria that firms use for non-reliance judgments and estimate the likelihood of specific disclosure venue choice. Applying this estimation into securities class-action litigation setting with controls for restatement characteristics and potential self-selection biases, I find that a more prominent restatement disclosure venue is associated with higher future litigation risk. This finding provides a plausible explanation for the current popularity of so-called ‘stealth restatements.’ These findings are robust to the exclusion of a transition period of the new regulation, firms with multiple restatements, and dismissed lawsuits.
45

Court of the commissaries of Edinburgh : consistorial law and litigation, 1559-1576

Green, Thomas Matthew January 2010 (has links)
This thesis examines the appointment of the Commissaries of Edinburgh, the court over which they presided, and their consistorial jurisdiction during the era of the Scottish Reformation. It is argued that the Commissaries of Edinburgh were appointed by Mary, Queen of Scots, in February 1563/4 as a temporary measure following the suppression of the courts of the Catholic Church in Scotland during the Wars of the Congregation. The Commissaries’ jurisdiction was substantially that of the pre-Reformation Officials centralized into a national jurisdiction administered from Edinburgh. The Commissaries of Edinburgh’s jurisdictional relations with the inferior Commissaries, the Lords of Council and Session, the suppressed courts of the Catholic Church and the Lords Interpreters of the Law of Oblivion are examined, whilst their relations with the tribunals of the Protestant Kirk are given particular attention. The thesis argues that despite the complex constitutional, legal and religious legacy of the spiritual jurisdiction in Scotland, the Commissaries and Kirk achieved a high degree of jurisdictional harmony, despite occasional conflicts. The Commissaries continued to administer the Canon law of the medieval Church in consistorial matters, with the prominent exception of the innovation introduced into Scotland by the Protestant Kirk from 1559 concerning divorce and remarriage on the grounds of adultery. Through an analysis of sentences and decreets pronounced by pre-Reformation Officials, the Commissaries of Edinburgh, and the tribunals of the Protestant Kirk, it is argued that this reform was essentially a reform of divorce a mensa et thoro using concepts and formulas borrowed from pre- Reformation sentences of annulment. The result was a type of divorce unique to Scotland, where the innocent party was immediately freed to remarry, whilst the guilty party remained bound to the failed marriage until freed to remarry by the death of their innocent spouse. An analysis of consistorial litigation before the Commissaries of Edinburgh is used to explain and illustrate the Romano-canonical procedure used in their court and the documentation generated during litigation. Litigants’ gender, domicile and social status are also analysed, together with their use of procurators and the expenses incurred during litigation.
46

Software Patents and Litigation Patterns: Does patent hoarding deter or incentivize litigation?

Brandt, Christina E. 01 January 2013 (has links)
This paper looks at the relationship between software patent hoarding and firm litigation involvement. Software patents are relatively new, as the first software patent was granted in 1995. Since that first patent was granted, firms throughout the industry have engaged in a patent ‘arms race’ of sorts. Using data from Lex Machina IP litigation database and the USPTO, this study examines whether patent stock size impacts the incentives for firms to litigate by assessing the total number of law suits software firms are involved in and their litigation involvement broken down by party role. The results indicate that a larger patent portfolio will marginally increase the number of suits a firm files as a plaintiff. The results are inconclusive on the potential deterrence effect a firm can create by hoarding patents to discourage competitor firms from suing them.
47

Litigation Risk and Hedging

Alkhamis, Mohammad Bader, Alkhamis, Mohammad Bader January 2016 (has links)
Firms operating in the United States face important litigation risk, yet little is known on how this risk affects financial decisions. I use a natural experiment to explore the effect of litigation risk on firms' hedging behavior. I find that firms are more likely to use financial derivatives following an exogenous increase in litigation risk. This finding is stronger in the subset of firms with higher distress costs, lower credit ratings, and higher legal concerns. My results imply that litigation risk can at least partially explain the use of financial derivatives.
48

Environmental Justice Litigation in California: How Effective is Litigation in Addressing Slow Violence?

Chao, Deedee 01 January 2017 (has links)
As the environmental justice movement has spread and become more mainstream since its start in the 1980s, its framework and body of knowledge has expanded, and environmental justice activists, organizers, and scholars have developed and critiqued different methods through which environmental justice can be pursued. Among its relatively new concepts is the idea of slow violence, or the long-term and continuous impacts of environmental injustices on an afflicted community; and among the methods examined by scholars is environmental justice litigation, where legal action is taken, often with members of an affected community as plaintiffs, to remedy environmental injustices within that area. This thesis aims to analyze the efficacy of environmental justice litigation in its ability to address slow violence through two case studies, Hinkley Groundwater Contamination and Kettleman Hills Waste Facility, which both took place in the 1990s in California, a state now known for its progressive legislation and consideration of environmental justice. It concludes that, while the short-term nature of litigation is not necessarily compatible with the long-term nature of slow violence, successful litigation coupled with the empowerment and engagement of the local community increase the likelihood of litigation partially addressing and mitigating the effects of slow violence in the present and future.
49

A Comparison of Legal Literacy Among Teacher Subgroups

Mirabile, Candace 22 April 2013 (has links)
A COMPARISON OF LEGAL LITERACY AMONG TEACHER SUBGROUPS By Candace Partridge Mirabile, Ph. D. A dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy at Virginia Commonwealth University. Virginia Commonwealth University, 2013 Charol Shakeshaft, Ph.D., Professor, Educational Leadership, School of Education This study determined the level of legal literacy among classroom teachers in a suburban metropolitan division in Virginia. I have focused on aspects of the law that relate to student safety and student rights, and my operational definition of legal literacy is the understanding of these laws. The results from 239 respondents indicated that teachers in this division are not knowledgeable of essential legal content specific to student/teacher interactions. The mean percent of correct answers hovered at the 50% mark on a survey of 20 true/false questions related to landmark cases, important legislation, and Virginia law. I was unable to trace legal literacy to a particular demographic, and I concluded that more than half of the respondents had received no training in legal issues. I propose that Virginia’s licensure requirements be upgraded to include competence in legal literacy because knowledge of law is among the standards of the National Council for the Accreditation of Teacher Education (NCATE, 2008). Based on comments from respondents to my survey, teachers are interested in learning more about education law.
50

The ratification of the international covenant on economic, social and cultural rights, strategic litigation and the right of access to adequate housing

Rippenaar, Shéan Jamie January 2018 (has links)
Magister Legum - LLM / Access to adequate housing is an important socio-economic right and is of central importance for the enjoyment of all rights. The right to access adequate housing is viewed as a fundamental human right and has been described in both International Law and by the South African courts as being essential to the dignity of human beings. Access to adequate housing thus plays an important part in ensuring human dignity for all persons. It is also one of the key elements needed to ensure that all persons have access to an adequate standard of living. Access to adequate housing further plays a vital role in maintaining and improving the lives of all people as it provides both security and shelter. In modern day South Africa, access to adequate housing is held in very high regard. This is evident in the recognition it has received in the National Development Plan as two of the fourteen outcomes of the plan are to ensure that “all people are and feel safe” and “sustainable human settlements and improved quality of household life.” The drafters of the South African Constitution recognised the importance of access to adequate housing as provision was made for the right to access adequate housing in the Final Constitution in section 26. In considering the report submitted by South Africa, the United Nations Committee on Economic, Social and Cultural rights indicated (hereinafter referred to as the “Committee on ESCR”) the housing landscape in South Africa continues to be divided as a result of the past and that the apartheid spatial divide continues to dominate the landscape. Viljoen notes that despite numerous attempts to transform the housing regime from one which was grossly discriminatory to a welfare-orientated legal system that functions under the auspices of the rights and values entrenched in the Constitution of the Republic of South Africa the poorest households in South Africa remain subject to not only a lack of access to housing but also intolerable housing conditions. He writes further that the judicial enforcement of the right to access adequate housing is a difficult, complex and multi-layered issue with which the courts have been grappling for some time. An examination of the housing rights jurisprudence reveals that housing rights and access to adequate housing has been one of the most fiercely contested and frequently litigated topics in the country. The jurisprudence also shows that housing is an area where much legislative, policy and infrastructure progress has been made.

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