Results 51 to 60 of about 14,446 (149)

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Prosocial CEOs and Accounting Manipulation Le comportement prosocial des PDG et la manipulation comptable

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh   +3 more
wiley   +1 more source

Tax Payments in Loss Firms Paiements de l'impôt sur les sociétés affichant des pertes

Contemporary Accounting Research, EarlyView.
ABSTRACT In a broad sample of publicly traded firms, we observe that the share of firms annually reporting pre‐tax book losses increased from about 20% to 40% during 1988–2023. We also observe that 68% of those loss firms have positive cash tax payments (taxpaying loss firms).
Alexander Edwards, Adrian Kubata, Terry Shevlin   +2 more
wiley   +1 more source

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

Contemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

Do Key Audit Matters in Hong Kong and Mainland China Provide Incremental Information and Improve Audit Quality? Les questions clés de l'audit à Hong Kong et en Chine continentale fournissent‐elles des renseignements supplémentaires et améliorent‐elles la qualité de l'audit?

Contemporary Accounting Research, EarlyView.
ABSTRACT We examine the adoption of expanded audit reports that include key audit matters (KAMs) in Hong Kong (2016) and mainland China (2017). These jurisdictions are highly integrated and together constitute one of the largest economies to adopt the IAASB's reporting standards in a staggered fashion, while also differing in investor protection and ...
Lin Liao, Miguel Minutti‐Meza, Valbona Sulcaj, Yun Zhang, Youli Zou   +4 more
wiley   +1 more source

État et justice

Zbornik Radova Pravnog Fakulteta u Splitu, 2019
L’administration de la justice est par sa nature même une mission d’Etat (CE section 27 février 2004, Popin, n° 217257 : « la justice est rendue de façon indivisible au nom de l’Etat »).
Daniel Chabanol
doaj   +1 more source

Forecasting ecological trajectories from ecological dynamic regimes to improve resilience analysis

Methods in Ecology and Evolution, EarlyView.
Abstract The ecological dynamic regime (EDR) framework was recently proposed as an alternative to equilibrium‐based approaches for assessing ecological resilience in empirical systems, explicitly incorporating dynamic regimes as a reference for assessing the system's deviation during disturbances.
Martina Sánchez‐Pinillos, Marie‐Josée Fortin, Christian Messier, Daniel Kneeshaw   +3 more
wiley   +1 more source

Cache‐Cache: Dans les souffles du Grand Fleuve…

Anthropology of Consciousness, EarlyView.
ABSTRACT Between ventriloquism and divination, devotion and consecration, an old and sublime marine game unfolds each day, with living breaths shared in the waters of the great river. In Tadoussac, on the north shore of the St. Lawrence Estuary, at the mouth of the Saguenay, the rumor of whales has long resonated.
David Jaclin, Alexis Aubin‐Laperrière, Nicolas Cadieux, Patrick Weldon   +3 more
wiley   +1 more source

Fertility incentives in Canada: Period and cohort perspectives

Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract We study the fertility effects of the 1997 Quebec Family Policy using two complementary approaches: (i) a period‐based repeated cross‐sectional analysis that examines the impact on period fertility (i.e., fertility rates in a given calendar year, such as births per 1,000 women age 15 to 49), and (ii) a cohort‐based panel analysis that examines
Siha Lee, Sitian Liu
wiley   +1 more source

Comparison between the Smart Triage model and the Emergency Triage Assessment and Treatment guidelines in triaging children presenting to the emergency departments of two public hospitals in Kenya.

PLOS Digital Health
Several triage systems have been developed, but little is known about their performance in low-resource settings. Evaluating and comparing novel triage systems to existing triage scales provides essential information about their added value, reliability,
Stephen Kamau, Joyce Kigo, Paul Mwaniki, Dustin Dunsmuir, Yashodani Pillay, Cherri Zhang, Brian Nyamwaya, David Kimutai, Mary Ouma, Ismael Mohammed, Keziah Gachuhi, Mary Chege, Lydia Thuranira, J Mark Ansermino, Samuel Akech   +14 more
doaj   +1 more source