Building on Rawls' theory of justice and Sen's theory of capabilities, I present an outline of social justice under climate shocks, illustrating it with the experiences of persons with disability. Social justice holds when inequality is responded to by rules that afford more primary goods, such...

This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based on the theoretical dimensions of...

University education is focused on the acquisition of skills by students, regardless of the technical nature of the subjects and syllabus. In the field of accounting, previous literature has confirmed the existence of a gap in expectations between the skills of students and what would be...

The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon theory factors such as stimulus (financial target, financial stability, and external pressure), capability (change in director), collusion (total board of commissioners who have...