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Backgrounder on Department of Commerce cooperation with House oversight on Census investigation.
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Year: 2019 Publisher: [Washington, D.C.] : [Department of Commerce],

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Periodical
Authorization and oversight plans for all House committees, by the Committee on Oversight and Reform, House of Representatives (required by House rule X, clause 2).
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Year: 2019 Publisher: Washington : U.S. Government Publishing Office,

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Book
Assuring that Robust, Thorough, and Informed Congressional Leadership is Exercised over National Emergencies Act : report of the Committee on Homeland Security and Governmental Affairs, United States Senate, to accompany S. 764 to provide for Congressional approval of national emergency declarations, and for other purposes.
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Year: 2019 Publisher: Washington : U.S. Government Publishing Office,

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The Congressional Review Act (CRA) : frequently asked questions
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Year: 2019 Publisher: [Washington, D.C.] : Congressional Research Service,

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Punished for Aging : Vulnerability, Rights, and Access to Justice in Canadian Penitentiaries
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ISBN: 1487514808 1487514794 Year: 2019 Publisher: Toronto : University of Toronto Press,

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"Built around the experiences of older prisoners, Punished for Aging looks at the challenges individuals face in Canadian penitentiaries and their struggles for justice. Through firsthand accounts and quantitative data drawn from extensive interviews, this book brings forward the experiences of federally incarcerated people living their "golden years" behind bars. These experiences show the limited ability of the system to respond to heightened needs, while also raising questions about how international and national laws and policies are applied, and why they fail to ensure the safety and well-being of incarcerated individuals. In so doing, Adelina Iftene explores the shortcomings of institutional processes, prison-monitoring mechanisms, and legal remedies available in courts and tribunals, which leave prisoners vulnerable to rights abuses. Some of the problems addressed in this book are not new; however, the demographic shift and the increase in people dying in prisons after long, inadequately addressed illnesses, with few release options, adds a renewed sense of urgency to reform. Working from the interview data, contextualized by participants' lived experiences, and building on previous work, Iftene seeks solutions for such reform, which would constitute a significant step forward not only in protecting older prisoners, but in consolidating the status of incarcerated individuals as holders of substantive rights."--


Book
Punished for Aging
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ISBN: 9781487514792 1487514794 9781487524289 1487524285 9781487502164 1487502168 1487514808 Year: 2019 Publisher: Toronto

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"Built around the experiences of older prisoners, Punished for Aging looks at the challenges individuals face in Canadian penitentiaries and their struggles for justice. Through firsthand accounts and quantitative data drawn from extensive interviews, this book brings forward the experiences of federally incarcerated people living their "golden years" behind bars. These experiences show the limited ability of the system to respond to heightened needs, while also raising questions about how international and national laws and policies are applied, and why they fail to ensure the safety and well-being of incarcerated individuals. In so doing, Adelina Iftene explores the shortcomings of institutional processes, prison-monitoring mechanisms, and legal remedies available in courts and tribunals, which leave prisoners vulnerable to rights abuses. Some of the problems addressed in this book are not new; however, the demographic shift and the increase in people dying in prisons after long, inadequately addressed illnesses, with few release options, adds a renewed sense of urgency to reform. Working from the interview data, contextualized by participants' lived experiences, and building on previous work, Iftene seeks solutions for such reform, which would constitute a significant step forward not only in protecting older prisoners, but in consolidating the status of incarcerated individuals as holders of substantive rights."--


Dissertation
Réforme européenne de l'audit : premier bilan qualitatif de l'impact de la supervision publique en Belgique
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Year: 2019 Publisher: Liège Université de Liège (ULiège)

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The reform carried out by the European legislator after the 2008 financial crisis disrupted the entire audit market. Indeed, the Directive 2014/56/EU and the Regulation 537/2014 brought about important changes, including more constraining norms to be applied to Public-Interest Entities. The implementation of this legislative modification being relatively recent in Belgium, this master thesis aims at providing a first analysis of the impact of one aspect of the reform in particular: the public oversight of statutory auditors.
After laying the foundation of the reform at the European and Belgian levels, a literature review based on the legislator’s intentions regarding the new oversight mechanism has been performed. Do these objectives seem achieved in practice? Multiple interviews with audit partners and experts working for supervisory authorities have also been conducted. These discussions were very helpful to find out more about the concrete implementation of the new oversight system as well as the achievement of the legislator’s objectives. Finally, the future of the profession has also been considered. Suggestions to further improve audit quality are indeed presented, with some insight of what could be concretely put in place in the coming years.
Based on the qualitative analysis performed, it can be concluded that most objectives seem globally achieved in practice in Belgium. For the sake of completeness, it should be mentioned that there is unfortunately not much hindsight at the submission time of this master thesis, and that a similar study should ideally verify the continuity of this positive trend in the future. However, this optimistic conclusion does not mean that no more work is required to improve audit quality, now that the European reform has been implemented in the different member States. Instead, audit quality should be considered as a perpetual quest aiming at avoiding new scandals as much as possible…


Dissertation
Quels impacts les scandales financiers ont-ils eu sur l'audit ? Analyse de l'évolution des réglementations
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Year: 2019 Publisher: Liège Université de Liège (ULiège)

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In a context in which many scandals happened in early 2000’s, followed by a financial and economic crisis a few years after; the public lost their confidence in the audit profession. So the environment and the legislative framework had to evolve.
In this thesis entitled: “Which impacts have the financial scandals had on audit? Evolution analysis of the regulations”, a brief description of some major scandals is provided. Then, the evolution of audit history is traced. Afterwards, the new reforms and rules are analyzed and we tried to set up a link between the cases and the laws.
First of all, the reactions came from the United States and their Sarbanes-Oxley Act. Later, the consequences and the evolution of the framework appeared in Europe with the Reform in 2014.
After an analysis of the environment, some questions were asked. Has the audit quality improved with the new laws? Do the financial scandals have a direct effect on the changes in regulation? Is the situation identical and comparable in the USA and in Europe? All these questions and others are discussed in this paper. 
On the one hand, a literary review has been made and on the other hand, a panel of partners and regulators participated in the qualitative analysis. Altogether we tried to formulate an answer to the initial question. It was not so easy to answer and a lot of interrogations still remain.
However, based on this work, it can be concluded that these aforementioned scandals have some impacts on the legislative framework; even if they are not always immediate. In addition, the quality of audit is a key element and a main impact; it has been increasing over time. The independence and transparency are also discussed and they are closely linked to the previous concept. Nevertheless, it is also important to mention the unintended effects of the law and the consequences on the audit profession. This conclusion does not mean that no more work has to be performed. This research leads to many limitations and further analyses need to be done to complete this topic. Moreover, the European Reform of 2014 is too new and all the aspects and effects could not be analyzed for the moment.


Book
Property Rights, Political Connections, and Corporate Investment
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Year: 2019 Publisher: Washington, D.C. : The World Bank,

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Despite the literature on rural land property rights, studies on urban land property rights are rare. This paper studies the impact of an urban land titling program on firm investment. It finds that the program leads to increased investment rate for titling firms, and the positive effect holds only for politically connected firms. The effects are likely causal, because they are more pronounced for firms that are more likely to benefit from strengthened property rights. Connected titling firms experienced fewer disputes than nonconnected titling firms after the program, and the results remain robust when using instrumental variable estimation.


Book
Public Choice
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ISBN: 3039212729 3039212710 Year: 2019 Publisher: MDPI - Multidisciplinary Digital Publishing Institute

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Interest in politics and the political process—topics that economists consider to be the purview of the sub-field of study known as public choice—appears to be as high as ever. This Special Issue aims to provide a collection of high-quality studies covering many of the varied topics traditionally investigated in the growing field of public choice economics. These include expressive and instrumental voting, checks and balances in the enforcement of rules, electoral disproportionality, foreign aid and political freedom, voting cycles, (in)stability of political ideology, federal spending on environmental goods, pork-barrel and general appropriations spending, politics and taxpayer funding for professional sports arenas, and political scandal and “friends-and-neighbors” voting in general elections. In bringing these topics together in one place, this Special Issue offers a mix of conceptual/formal and empirical studies in public choice economics.

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