Results 151 to 160 of about 921,092 (289)

Collective identity and the coalescence of an expert occupational community: The case of the Canadian tax profession

open access: yesContemporary Accounting Research, EarlyView.
Abstract Although the community of tax professionals is a key actor in the tax realm, its nature continues to remain elusive in many countries. Using a qualitatively driven mixed‐methods approach that integrates the insights obtained from in‐depth interviews and the results of a survey of practitioners, we examine the Canadian tax field.
Till‐Arne Hahn, Darlene Himick
wiley   +1 more source

Can individual auditors' career advancements predict audit partner quality?

open access: yesContemporary Accounting Research, EarlyView.
Abstract This mixed‐methods study investigates whether individual auditors' career advancements to more prestigious audit firms can predict their audit quality. Using hand‐collected data on more than 2,000 audit partners from professional networking website profiles, I identify audit partners with advancements from less to more prestigious audit firms ...
Joseph A. Micale
wiley   +1 more source

Turnover experiences in public accounting and alumni's decisions to “give back”

open access: yesContemporary Accounting Research, EarlyView.
Abstract This study examines turnover experiences in public accounting, including the exit phase (from public accountants' initial thoughts of leaving to their exit) and the post‐exit phase (from their exit to the present moment) of the turnover process.
Lindsay M. Andiola   +2 more
wiley   +1 more source

Lost in Evaluation: The Intricacies of First‐ and Second‐Order Evaluations in Auditors' Promotion Committees in the Big 4 Audit Firms

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The evaluation of auditors in the Big 4 audit firms has largely remained a “black box” in accounting and audit research. Little is known about how these processes operate within audit firms or how they relate to promotion decisions. This study addresses this gap by providing direct insight into promotion committee decision‐making.
Claire Garnier   +2 more
wiley   +1 more source

Entretien avec Alexandre Gefen (CNRS – Université Sorbonne Nouvelle – ENS)

open access: yesStudia Universitatis Babeş-Bolyai. Philologia
Alexandre GEFEN est Directeur de recherche CNRS au sein de l’unité Théorie et histoire des arts et des littératures de la modernité́ (THALIM, CNRS/Université Sorbonne Nouvelle — Paris 3- ENS), théoricien et historien des idées et de la littérature.
Despina JDERU
doaj  

Losing Control: The Erosion of Disciplinary and Pastoral Power in Accounting Firms

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Accounting firms have traditionally operated as both elite and reinventive institutions that offer a structured and prestigious career path and enforce a deeply transformative socialization process for auditors. However, recent labor market shifts and evolving work preferences are challenging this regime of power, with significant implications
Oriane Couchoux   +2 more
wiley   +1 more source

Recherche et réconciliation : les sables bitumineux et la santé. [PDF]

open access: yesCMAJ
Howard C   +8 more
europepmc   +1 more source

Hybridation des méthodes d'apprentissage sur un cours d'initiation aux études de marché [PDF]

open access: yes
Technologies de l'information et de la communication (NTIC) dans l'enseignement des sciences de gestion, tant du point de vue de la méthodologie pédagogique que du point de vue de la recherche académique.
Michel Polski
core  

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