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The Bolch Prize for the Rule of Law, the Lemkin Medal, the LLM in Judicial Studies, the McGovern Symposium on mass harms, our best practices guides, our yearly judicial administration roundtable, our podcasts and special programs, our informative social media and website, and, of course./udicature and Judicature International are all signature programs of the Institute. [...]thank you to our Institute Advisory Board and Leadership Council, which have helped us develop our focus and new projects. Special thanks to Peter Kahn, who has led our Advisory Board so well, and to David Ichel, who so capably leads our Leadership Council; both are devoted Duke Law alumni who have been and continue to be generous with their time and wisdom. [...]when facing the unrelenting threats - some big and obvious, some small and insidious - to the rule of law and an independent judiciary, it will be the strong culture of the judiciary and the support of our citizens that will see us through.

Purpose This paper aims to examine the effect of technological, organizational and environmental factors on the level of innovation outcomes in manufacturing small- and medium-sized enterprises (SMEs). Design/methodology/approach Drawing on the technology-organization-environment theory this paper conducts a discriminant analysis of firms’ innovation level based on a data set of manufacturing SMEs. Findings The results show that low- and high-innovative firms can be distinguished in terms of information technology (IT) knowledge and infrastructure, commitment-based human resources (HR) selection practices, exploitative innovation and organizational capital. Practical implications The study findings support the idea that innovation is a complex phenomenon explained by multiple factors. As a consequence, firms need to devote extra efforts to develop IT knowledge and infrastructure, commitment-based HR selection practices and organizational capital because these are crucial for obtaining greater innovation outcomes. In addition, the identification of exploitative innovation as a strong discriminant variable highlights that the most effective way to be a highly innovative SME is through incremental innovation, which permits the firm to capitalize as much as possible on previous exploratory efforts. Originality/value Although many studies have highlighted that innovation is more challenging for SMEs than for their larger counterparts, the vast majority of studies has been conducted in large companies. This paper extends prior literature by analyzing the discriminant variables that may distinguish between low- and high-innovative manufacturing SMEs.

With the market forcing insurers to look more closely at the risks they are covering, professionals need to make sure their policies are suitable and they are satisfying the terms

Purpose This paper aims to determine how forensic accounting contributes to fraud detection and prevention and answer the following research questions: What are the standard techniques for fraud detection and prevention; and What are the significant challenges that hinder the application of forensic accounting in fraud prevention and detection? Design/methodology/approach The authors use the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method to carry out a systematic literature review (SLR) to identify and assess the existing literature on forensic accounting. Findings There exists a positive correlation between forensic accounting and fraud detection and prevention. Moreover, in both the empirical and non-empirical findings, the authors note that fraud is complex, and in carrying out fraud investigations, one must be aware of its complexity. Practical implications Although drug counterfeiting is a sector where forensic accountants have paid less attention, it is a rapidly expanding fraud area. This paper finds that to detect fraud at an early stage, one must increase consumer understanding of basic forensic accounting techniques by implementing accurate supply chain monitoring systems and inventory management controls and conducting adequate and effective regulatory, honest and legitimate customs inspections. Social implications The major factors that restrict forensic accounting are a lack of awareness and education. Hence, it is essential to incorporate forensic accounting in undergraduate and post-graduate courses. Originality/value From the existing literature, it has been observed that very few studies have been conducted in this field using the PRISMA and SLR techniques. Also, the authors carried out a holistic study that focuses on three different areas – fraud detection, fraud prevention and the challenges in forensic accounting.

The audit of accounting estimates, fair value measurements, and the associated risks, is a challenging subject, as already pointed out by regulatory bodies and researchers. However, the timeliness and the \"never ending debate\" of this topic are proved also by the directions for future research mentioned by the authors in the discussion sections from their papers. For this reason (the relevance of the subject) the goal of this paper is to realize a qualitative and quantitative analysis related to the audit of accounting estimates. We will see that the authors debate important issues related to audit risks, and present important findings, but it turns out that research work is never enough, a kind of Pandora's box opens. The paper provides an image about the current stage of the research, the results obtained so far, and new directions of research related to our topic, the main audit risks identified so far, related to the estimates. Our interest is focused on the proposals of the academics to handle these risks and the extent to which regulators managed to implement solutions to reduce these risks

In Türkiye inflation adjustment became mandatory in 2023 because the conditions were met. Accordingly, this study aimed to determine the effect of the implementation of Turkish Accounting Standards (TAS) 29 Financial Reporting in High Inflation Economies on the financial performance of companies in Türkiye. The financial performance of retail and wholesale companies traded on Borsa Istanbul (BIST) was assessed by examining their financial statements for 2022 using the Dupont analysis with and without inflation adjustments. The statistical significance of the results was evaluated using the Wilcoxon test. The results showed that the average profits of the sectors decreased, the equity multiplier decreased, the debt ratio increased, and the profitability ratios over sales, assets, and equity decreased. The change of return of equity was statistically significant, with most companies' return of equity decreasing due to inflation. However, the decline was much more significant in the wholesale than retail sector. The financial performance rankings of the companies in the study changed after adjusting for inflation, which suggests that inflation adjustment should be applied in economies with high inflation to ensure accurate company performance assessments and informed management decisions.

This article aims to present the possibilities of making simplifications to accounting, particularly in the recognition of fixed assets and other carrying value items, according to the principle of relevance and fair presentation. In order to achieve this aim, the authors used deductive and inductive research methods, such as a literature review, analyses of the content of financial statements, and statistical verifications of the findings. Simplifications may be made to accounting provided that this does not distort a given entity’s true financial picture, and thereby does not mislead the users of the financial statement; making it irrelevant. Establishing the levels at which some type of information should be deemed relevant is difficult but crucial in reporting and financial audit. The authors of the article propose a model to enable establishing the levels of relevance (with regard to both the financial statement as a whole and its components) in each economic entity, regardless of its size and industry in which it operates. This model was created based on the reporting data of Polish companies, constituting a correction of similar models applied in Western Europe. It facilitates the definition of an objectified level of partial relevance basically for all reporting items. The authors used this model to research 148 companies by analysing their financial reports of 2007–2014, thereby reviewing the data of 1,184 financial statements, and other 337 smaller entities by analysing their financial reports of 2010–2017, thereby reviewing the data of 2,696 financial statements. In total, the authors analysed data from 3,880 financial statements. As a result, they drew conclusions as to the possibility of making simplifications in the recognition of fixed assets by entities. This research made it possible to establish the levels of relevance for the entities listed on WIG30, mWIG40, and sWIG80 as well as for the stock exchange companies not listed on any of the indices named, particularly the partial relevance considered for depreciation (amortisation). The analysis of the research results, including the application of the Chi square test, has led to the question whether from the financial accounting point of view making one-off depreciations in the amounts of approx. PLN 10,000 (which the entities may want to practice in relation to the amendment to tax regulations) does not distort a given entity’s financial picture in the view of its financial statement. The research hypothesis of the study assumes that not all entities maintaining accounting books may apply tax regulations in the field of recognition of low-value fixed assets. The analysis of the data contained in 3,880 financial statements of both larger and smaller entities has shown that the following research hypothesis should be adopted: not all entities maintaining accounting records may apply tax regulations for the recognition of low-value fixed assets.

Prior to the Insurance Act 2015, an insurer could refuse payment by relying on terms unrelated to the manner in which the loss occurred, or with the assured's default. Section 11 of the Insurance Act 2015 reverses that and requires ‘the punishment to fit the crime’ by introducing a ‘could have increased the risk’ test, which is said to be a requirement for correlation between an assured's non-compliance with a risk clause and the actual occurrence of the loss. The new test effectively raises more profound causation issues from a practical point of view as regards insurance recoveries and also from a theoretical point of view of causation in the law. It is submitted that the test ‘could have increased the risk’ introduced by section 11 of the Insurance Act 2015 should be interpreted by an approach to recognising a nexus – a general causal relevance (general causation) – and adopting interpretation as a restricting tool, to achieve alignment with the legislative intent. In presenting this argument, this paper explores the difference between correlation and causation in the law, expounding a wider understanding of legal causation than causa proxima in the insurance context.

PurposeThis paper compares governmental accounting and budgeting in two European Union (EU) member states, analysing the developments in each country as to how they “fit” into the EU's harmonization project and the push towards the implementation of accrual accounting compliant with the International Public Sector Accounting Standards (IPSAS).Design/methodology/approachAn explanatory multiple case study is used to describe the structures and changes in governmental systems (accounting and budgetary) in Malta and Poland. The methodology takes a qualitative interpretative approach, examining the underlying legislations and related ministerial publications as secondary sources.FindingsFocusing on the output from financial accounting and budgetary systems, the results illustrate how organizations respond in a different manner to similar institutional pressures. In particular, Poland shows no inclination to adopt the IPSAS, but emerges with a sophisticated budgeting system while Malta is more focused on developing its financial reporting in line with the IPSAS. The theoretical lens highlights that while both countries tend towards pragmatic legitimacy, Poland appears more inclined towards exchange legitimacy, and Malta is more subject to influence legitimacy.Research limitations/implicationsAt a practical level, this study should be read by public sector accounting standard setters. It illustrates how EU member states are engaging with the IPSAS, emphasizing the ambitious nature of the EU's harmonization project, in spite of the structural legitimacy that the EU institution emanates.Originality/valuePrevious comparative international governmental accounting studies have examined accounting reform processes and developed or applied various theoretical models to try to understand the process. This study looks at the output from such reform processes. The two countries are seemingly experiencing the same type of pressures exerted by the demands of EU membership. However, the translation of the same external macro-forces at macro-level to micro (organizational)-level results in different compliance with the desired harmonization of governmental accounting systems.

'Piroozzadeh v Persons Unknown Category A and others' [2023] EWHC 1024 (Ch), [2023] 3 W.L.U.K. 723 is the first reported case where a cryptoexchange successfully challenged an interim proprietary injunction. The claimant alleged he was the victim of a fraud and obtained the injunction, but Binance (the eighth defendant in the case) had it discharged. In 2021, the claimant, a Canadian resident, was induced to transfer almost CAD$2 million into two accounts held by the third defendant (purportedly an English company) to enable him to partake in foreign exchange trading on an account he was convinced to open with them. The claimant was subsequently persuaded to increase his trading capital with the third defendant. Consequently, he transferred 870,818 Tether (a type of crypto asset known as a stablecoin whose value is pegged on a one-to-one basis to the US dollar) to four separate crypto asset wallets utilised by the third defendant. In December 2021, the claimant realised he was the victim of a fraud when he could not withdraw funds from his trading account. Reports produced by investigation agents showed that the Tether could be traced from the third defendant's wallets into five others, two of which belonged to Binance. In previous proceedings, the claimant successfully applied to the court for an order without notice to restrain the defendants from dealing with the Tether. The application also included an order requiring the defendant crypto exchanges to preserve the Tether and its proceeds upon its receipt, as constructive trustees.