Results 181 to 190 of about 128,347 (314)

Does the All‐Star Award Affect Chinese Analysts' Performance? Evidence From a Regression Discontinuity Design and the Field Le prix All‐Star influence‐t‐il le rendement des analystes chinois ? Données probantes issues d'une régression sur discontinuité et du terrain

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the effect of the All‐Star award on the performance of Chinese financial analysts. Leveraging unique voting data from 2007 to 2016 and a regression discontinuity design (RDD), we find that the All‐Star award significantly enhances recipients' fundamental analysis. Awarded analysts issue more accurate earnings forecasts, and
Congcong Li, Shaokun Li, Hai Lu
wiley   +1 more source

Unpacking Investor Psychology: A Systematic Review and Meta-Analysis of Behavioural Biases Shaping Investment Decisions. [PDF]

F1000Res
Herathmenike HMMA, Dewasiri NJ, Munasinghe A.   +2 more
europepmc   +1 more source

ACCOUNTING, BOOK KEEPING, ACCOUNTING, ACCURACY, ACCOUNTABILITY, VERANTWORTUNG

Quipukamayoc, 2016
Accounting is often viewed as a technical activity of consistent numerical data registrations, as an accounts book keeping. Sometimes a little more content is given and including analysis of information with the subsequent issuance of findings and recommendations, which, together with investigations, would raise the activity at a scientific level ...
openaire   +1 more source

Coping With Changing Skill Requirements: Does Disaffirmation Versus Affirmation Affect Auditors' Reliance on AI‐Supported Advice From Specialists? Composer avec l'évolution des aptitudes requises : la dévalorisation (par rapport à l'affirmation) influence‐t‐elle le recours des auditeurs aux conseils de spécialistes qui s'appuient sur l'IA ?

Contemporary Accounting Research, EarlyView.
ABSTRACT The digital evolution in auditing has triggered a rapid shift in auditors' required skill sets, with audit firms heavily investing in and extolling advanced data analytics and artificial intelligence (AI) capabilities. However, this strong emphasis on newly required digital skills can lead many experienced auditors, who perceive these ...
Mark E. Peecher, Christian P. R. Pietsch, Sebastian Stirnkorb, Isaac L. Yamoah   +3 more
wiley   +1 more source

Correction: Global bibliometric analysis of cost effectiveness analysis in healthcare research from 2013 to 2023. [PDF]

Cost Eff Resour Alloc
Okoroiwu KL, Okoroiwu HU, Ude LO, Ezuma CO, Omeje EI.   +4 more
europepmc   +1 more source

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +1 more source

Online Media Platform and Continuous Positive Airway Pressure Machine Purchasing Prior to Bariatric Surgery: Qualitative Study. [PDF]

Asian Pac Isl Nurs J
Sawunyavisuth B, Jongudomkarn D, Sawanyawisuth K.   +2 more
europepmc   +1 more source

Emergence of the Food Balance Sheet: A History of A Traveling Idea L'émergence du bilan alimentaire : histoire d’une idée voyageuse

Contemporary Accounting Research, EarlyView.
ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
wiley   +1 more source

A socio-technical agent-based simulation model for predicting smart agriculture adoption dynamics. [PDF]

Sci Rep
Alotibi YS.
europepmc   +1 more source

Predicting the Intention to Pursue Certified Professional Accountancy Qualification Among the Accounting Students. [PDF]

Front Psychol, 2022
Chi TK, Sin Yi T, Al Mamun A, Hayat N, Salamah AA, Yang Q.   +5 more
europepmc   +1 more source