Results 151 to 160 of about 128,347 (314)
THE ROLE OF STATE AIDS IN THE CURRENT FINANCIAL AND ECONOMIC CRISIS [PDF]
This paper focuses on state aid’s role in the current financial and economic crisis, in order to help all the economic sectors to get back on their feet.
Sava Anca-Stefania +1 more
core
Accounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley +1 more source
Reporting Control Deficiencies in Repeat Internal Audit Engagements*
Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley +1 more source
Cost of Acute Malnutrition Treatment Using a Simplified or Standard Protocol in Diffa, Niger. [PDF]
Nutrients, 2023 Cichon B +11 more
europepmc +1 more source
Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley +1 more source
Accounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie +2 more
wiley +1 more source
Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki +4 more
wiley +1 more source
Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡
Accounting Perspectives, EarlyView.ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall +2 more
wiley +1 more source
Correction: Integrated assessment of greenhouse gas emissions in extensive livestock farming systems. [PDF]
Sci RepHorrillo A +3 more
europepmc +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