Albert Hirschman fue un gran científico social comprometido con la justicia y la democracia. Este artículo, un pequeño homenaje en su memoria, analiza su libro principal, La estrategia del desarrollo económico, y sus reflexiones sobre la industrialización tardía, la inflación, el déficit...

Purpose – This paper aims to explore the nature of the emerging discourse of private climate change reporting, which takes place in one‐on‐one meetings between institutional investors and their investee companies. Design/methodology/approach – Semi‐structured interviews were conducted...

Purpose: This study aims to identify the sources of laundered money in Iran and the destinations to which it is transferred, independently verified by auditors. Based on such data, the study aims to develop a simple model of endogenous and exogenous factors facilitating money laundering in...

Purpose: This study aims to compare judicial and auditor expectations of audit in the detection and reporting of money laundering in Iran. It also aims to assess the implications of expectations gap for the reliability of data provided to the Financial Action Task Force (FATF) in its...