To advance knowledge about fraudulent financial reporting and the value of recent legislation, this study examines the relative deterrence effects of three types of legislated sanctions for fraudulently reporting financial data. Specifically, the study tests the relative effects of threats of...

Purpose This paper aims to consider the potential implications of the layering of regulation in relation to hydraulic fracturing (fracking) at the borders between the nations of the UK. Design/methodology/approach This paper uses a qualitative research method grounded in particular in legal...