The Effect of Groupwork on Ethical Decision-Making of Accountancy Students [PDF]
Recent accounting scandals involving the collapse of large corporate firms have brought into question the adequacy of ethics education within accounting programs.
O'Leary, Conor, Pangemanan, Gladies
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ABSTRACT This study examines the relationship between board independence and corporate social responsibility (CSR) outcomes. Based on legitimacy theory, we conducted a structured literature review of 167 archival studies to analyze the influence of board independence on CSR performance and reporting.
Patrick Velte
wiley +1 more source
How Changing Narratives About the Future Shape Policymaking for the Long Term
ABSTRACT How can we explain decisions by governments to engage in policy investments—accepting short‐term costs in return for anticipated gains in the longer term—after previously sustaining the status quo? Our article examines the role of narratives in changing expectations about the future as a key driver of intertemporal policymaking. In light of an
Pieter Tuytens, Charlotte Haberstroh
wiley +1 more source
Post-Accountability Accountability
Over the past few decades, parental choice has exploded in the United States. Yet, despite early proponents’ hopes that parental choice would eliminate the need to regulate school quality—since parents’ choices would serve an accountability function—demands to use the law to hold chosen schools accountable for their academic performance are central ...
openaire +1 more source
Regression sampling in statistical auditing [PDF]
Auditing;Regression Analysis ...
Kleijnen, J.P.C. +3 more
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Ambient technology in epilepsy clinical practice
Abstract The utilization of large language model‐based artificial intelligence (AI) in the field of neurology has gained attention as a viable tool to enhance and assist providers with processes ranging from scheduling patients to providing preliminary interpretations of testing results, pending orders, and documenting encounters. Epileptologists could
Haania Kakwan +3 more
wiley +1 more source
RISK MANAGEMENT - AT THE CONVERGENCE BETWEEN PRUDENCE AND CONTINUITY, A BASIS FOR AN EFFICIENT GOVERNANCE [PDF]
The accountancy principles are sine qua non for a faithful image, nevertheless when it is about evaluation, accountancy is considered a source of uncertainty.
Gabriela-Geanina, TUDOSE +1 more
doaj
Bedryfs - En bestuurs rekeningkundige winsbepaling 1
This article, originally an inaugural lecture in the Departement of In dustrial and Managerial Accountancy, deals with the determination of profit. The article contains a brief survey of the discipline of Industrial and Managerial Accountancy, the ...
T. Eloff
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STUDY ON THE ACCOUNTANCY OF OPERATIONS OF RECEIPTS AND PAYMENTS WITHIN THE ECONOMIC ENTITY [PDF]
Given the importance of money, their rational organisation is an essential goal of accountancy in this area. This objective consists of providing the permanent financial balance and a rational efficiency of the entire activity, which can be achieved ...
Baltes Nicolae, Ciuhureanu Alina
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Pengaruh Kecerdasan Emosional terhadap Penilaian Hasil Belajar Akuntansi pada Mahasiswa Konsentrasi Akuntansi BP 2010 di Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) PGRI Sumatera Barat [PDF]
This research has a background by less. It is caused by lock of students emotional intelligence in the learning process. The research aims to know significant contribute of emotional intelligence of student, consist of self introduction, self control ...
Duana, D. P. (Dina) +2 more
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