Search results
1 – 5 of 5
CHINA: Contradictions will dent investor confidence
Details
DOI: 10.1108/OXAN-ES286163
ISSN: 2633-304X
Keywords
Geographic
Topical
RUSSIA: Intelligence ties with North Korea will grow
Details
DOI: 10.1108/OXAN-ES286149
ISSN: 2633-304X
Keywords
Geographic
Topical
The NPC Standing Committee that same week expanded the State Secrets Law. Information clampdowns denting business confidence undermine efforts to boost the private sector and…
Details
DOI: 10.1108/OXAN-DB286092
ISSN: 2633-304X
Keywords
Geographic
Topical
This study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money…
Abstract
Purpose
This study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money laundering regimes of the UK and the USA.
Design/methodology/approach
The research draws upon the following sources. Firstly, statistics provided by the UK National Crime Agency, 2019 (NCA) regarding suspicious activity report (SAR) filing rates. Secondly, anti-money laundering legislation in the USA and UK. Thirdly, statements made in the political domain in the USA, particularly those which raised constitutional concerns during the progress of the Patriot Act 2001. Finally, statements and recommendations by a UK Parliamentary Commission enquiring into the effectiveness of the suspicious activity reporting regime.
Findings
The UK reporting regime does not accommodate professional judgement, resulting in the filing of SARs with limited intelligence value. This contrasts with discretionary reporting in the USA: voluntary reporting guides and influences auditor behaviour rather than mandating it. Defensive filing by UK auditors (defence to anti-money launderings [DAMLs]) has increased in recent years but the number of SARs filed has declined.
Originality/value
The study evaluates auditor behavioural responses to legislative regimes which mandate or alternatively accommodate discretion in the reporting suspicion of money laundering. Consideration of constitutional and judicial activism in this context is a novel contribution to the literature. For its theoretical framework the study uses Foucault’s concept of discipline of the self to evaluate auditor behaviour under both regimes.
Details
Keywords
Pauline Anne Found, Dnyaneshwar Mogale, Ziran Xu and Jianhao Yang
Corona Virus Disease (Covid-19) is a global pandemic that emerged at the end of 2019 and caused disruptions in global supply chains, particularly in the food supply chains that…
Abstract
Purpose
Corona Virus Disease (Covid-19) is a global pandemic that emerged at the end of 2019 and caused disruptions in global supply chains, particularly in the food supply chains that exposed the vulnerability of today’s food supply chain in a major disruption which provided a unique research opportunity. This review explores the current research direction for food supply chain resilience and identifies gaps for future research in preparing for future major global pandemics.
Design/methodology/approach
This article presents a review of food supply chain resilience followed a systematic literature review of the business and management-based studies related to the food supply chain in Covid-19 published between December 2019 and December 2021 to identify the immediate issues and responses that need to be addressed in the event of future disruptions in food supply chains due to new global health threats.
Findings
The study revealed the need for more literature on food supply chain resilience, particularly resilience to a major global pandemic. The study also uncovered the sequence of events in a major pandemic and identified some strategies for building resilience to potential future risks of such an event.
Research limitations/implications
The limitations of this study are apparent. Firstly, the selection of databases is not comprehensive. Due to time limitations, authoritative publishers such as Springer, Emerald, Wiley and Taylor & Francis were not selected. Secondly, a single author completed the literature quality testing and text analysis, possibly reducing the credibility of the results due to subjective bias. Thirdly, the selected literature are the studies published during the immediate event of Covid-19, and before January 2022, other research studies may have been completed but were still in the state of auditing at this time.
Originality/value
This paper is the first study that provides a detailed classification of the immediate challenges to the food supply chain faced in both upstream and downstream nodes during a major global disruption. For researchers, this clearly shows the immediate difficulties faced at each node of the food supply chain, which provides research topics for future studies.
Details