Finding common ground between corporate tax compliance and enforcement appears difficult and expensive, judging by the current inventory of almost $200 billion in proposed IRS transfer pricing tax adjustments, and projections of as much as $100 billion or more in annual U.S. federal corporate...

While only several decades ago, the idea of corporate social responsibility was not trivial, it seems that most scholars today understand that corporations owe special commitments to their stakeholders which go beyond common regulatory and conventional requirements in promoting the community in...

In the corporate compliance and anti-corruption domains, international standard-setting is in vogue. Recent years have witnessed a flurry of new compliance standards authored by the International Organization for Standardization (ISO), the world’s leading private standard-setter. ISO claims to...

Power, rule, and legitimacy have always been core concerns of political science. In the 1970s, when governability appeared to be problematic, legitimacy was discussed both in the context of policy research and by critics of the capitalist state. More recently interest turned to governance beyond...