Results 141 to 150 of about 921,092 (289)
A Bibliometric Review of a Decade of Integrated Reporting Research*
Accounting Perspectives, EarlyView.ABSTRACT Understanding the current status and future directions of integrated reporting (IR) within today's voluntary reporting landscape is crucial for advancing accounting scholarship and practice. This study presents a comprehensive bibliometric review of IR research alongside content analysis to identify publication trends, research collaborations,
Ajanthan Alagathurai +3 more
wiley +1 more source
Pre‐IPO Tokens: Trading in the Dark
Accounting Perspectives, EarlyView.ABSTRACT Pre‐IPO tokens offer a new way for individual investors to access the private equity markets. However, without access to the private firm or to regulated public disclosures, token traders operate under extreme information asymmetry. This paper examines the behavior of the pre‐IPO token market around private funding events, such as venture ...
Johnathon Cziffra, Margaret Fong
wiley +1 more source
Accounting Perspectives, EarlyView.ABSTRACT Financial and managerial accounting (FMA) courses are critical courses that give first‐year students their first taste of technical accounting content. This paper surveys 20 years of literature in five specialist accounting education journals to draw out research‐informed instructional strategies and associated recommendations on their use and
Sanobar Anjum Siddiqui
wiley +1 more source
Recensione di "Retour à la cité. Les magnats de Florence"
Testo & Senso, 2006 Recensione ad opera di Claude Cazalé Bérard di: Christiane KLAPISCH-ZUBER, Retour à la cité. Les magnats de Florence (1340-1440), Paris, Éditions de l’École des Hautes Études en Sciences Sociales, 2006, 519 p.
Claude Cazalé Bérard
doaj
Regards scientifiques croisés sur le changement global et le développement: Langue, environnement, culture : Actes du Colloque international de Ouagadougou (8-10 mars 2012) [PDF]
, 2014 International audienceLes thèmes de la langue, de l'environnement et de la culture sont fréquemment abordés de manière distincte et séparée pour montrer comment ils structurent les territoires et les communautés humaines.
Anne, Fournier, +2 more
core +1 more source
Audit Quality From a Service Perspective: A Systematic Literature Review
Accounting Perspectives, EarlyView.ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha +3 more
wiley +1 more source
Les enjeux organisationnels de la qualité : une mise en perspective [PDF]
, 1999 National audienceEn quelques années, les politiques de la qualité ont non seulement été mises en œuvre par un nombre croissant d'entreprises, mais cette mise en œuvre, ses aspects et ses enjeux ont suscité un intérêt grandissant de la part des chercheurs
Cochoy, Franck, De Terssac, Gilbert
core +1 more source
Accounting Perspectives, EarlyView.ABSTRACT Artificial intelligence (AI) tools are used to assist auditors in analyzing large amounts of data, automating audit tasks, and identifying risks and opportunities. AI can help improve the efficiency and accuracy of the auditing process as well as create value for both audit firms and their clients.
Nicolas Epelbaum +1 more
wiley +1 more source
Downside risk similarity and M&As
Contemporary Accounting Research, EarlyView.Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen +3 more
wiley +1 more source