Purpose – Accounting and water industry experts are developing general-purpose water accounting (GPWA) to report … also affect financial returns to accounting and auditing firms and firms in water industries. In this paper the authors aim … to examine the roles of the accounting profession, water industries and other stakeholders in governing GPWA. Recognising …

Purpose – Accounting and water industry experts are developing general‐purpose water accounting (GPWA) to report … also affect financial returns to accounting and auditing firms and firms in water industries. In this paper the authors aim … to examine the roles of the accounting profession, water industries and other stakeholders in governing GPWA. Recognising …

This paper estimates the effect of a rehabilitative punishment on the post-release outcomes of juvenile criminals using … variety of research designs are used to isolate the effect of the juvenile punishment and to control for observable … characteristics of the young offenders. The juvenile punishment experiment was initially conducted in certain criminal courts only and …

This paper studies monitoring and punishment behavior by second and third parties in a cooperation experiment with … monitoring and punishment respond to changes in monitoring costs, and exploit the evidence to gain new insights about … to increasingly weaker incentives for cooperation relative to second party punishment as monitoring costs rise. In …

cooperation and efficiency in a social dilemma change in response to varying how monitoring and punishment are jointly organized … hypothesized, we find that delegated punishment outperforms other punishment regimes, irrespective of the monitoring regime, both … to the baseline unless accompanied by a credible punishment. When combined with a punishment institution, both monitoring …

Ostracism, or exclusion by peers, has been practiced since ancient times as a severe form of punishment against … form of punishment and decreases theft by excluded members once they are re-admitted into the group. However, it also leads …