Results 91 to 100 of about 41,607 (273)
Practical Training and the Audit Expectations Gap:The Case of Accounting Undergraduates of Universiti Utara Malaysia [PDF]
, 2012 The accounting profession has long faced the issue of an audit expectations gap; being the gap between the quality of the profession’s performance, its objectives and results, and that which the society expects.
Ali, A.Md +4 more
core
This Woman's Work: On the Relationship Between Creative and Reproductive Cognitive Labor
Gender, Work &Organization, EarlyView.ABSTRACT Persistent gender inequality in creative industries is typically explained through exclusionary networks, precarity, and discrimination. This article shifts focus to the cognitive and temporal dynamics that may influence such inequality. Drawing on dyadic interviews with Canadian parents who work or previously worked in creative fields, it ...
Kim de Laat
wiley +1 more source
Attractiveness of accounting profession
, 2014 Definitions of the accountant’s role vary around the world. Common features include maintaining a record of a company or individual’s assets, transactions and financial activities, carrying out audits and ensuring compliance with financial and tax regulations. Definitions and expectations of their role may become more diverse as accountants become more
Gorgieva-Trajkovska, Olivera +1 more
openaire +2 more sources
Gender, Work &Organization, EarlyView.ABSTRACT Norms surrounding ideal workers and parents are gendered: the ideal worker is fully dedicated to the job and outsources care responsibilities, whereas the ideal mother is expected to be entirely devoted to her children. Working mothers can use flexible work arrangements (FWAs) to reduce resulting tensions.
Lucie Noury +2 more
wiley +1 more source
Disclosure Benchmarking by Lawyers: Evidence From the IPO Setting
Journal of Business Finance &Accounting, EarlyView.ABSTRACT Lawyers play an important advisory role in drafting financial reports, yet empirical evidence documenting the influence of external legal counsel on this process remains sparse. This study focuses on a specific aspect of lawyers’ drafting process: the practice of reviewing disclosures previously filed by other issuers—a practice termed ...
Michael Drake +4 more
wiley +1 more source
Character and creditworthiness: Unveiling the role of job titles in peer‐to‐peer lending
Journal of Financial Research, EarlyView.Abstract Using data from the Prosper lending platform, we examine the influence of job‐based trust on credit market dynamics. We find that the generalized trust implied by borrowers' job titles, as a reflection of individuals' ethical and integrity standards in professionals, positively affects listing and loan performance.
Zagdbazar Davaadorj +2 more
wiley +1 more source
Women in the French accountancy profession: the test of the labyrinth [PDF]
Purpose – Our paper seeks to reveal the mechanisms fostering women's scarcity in top positions in the French accounting firms. A subsequent purpose of the paper is to explore women's professional trajectories and to show that despite the existing ...
Ioana Ioan
core
A study on the effect of a web-based teaching module and gender on accounting students’ ethical judgements [PDF]
, 2006 Accounting educators face the increasingly important task of teaching ethics. Yet, there is little empirical evidence on the effectiveness of different ethics instructional methods on accounting students’ ethical judgements.
James, Wendy +2 more
core +1 more source
What makes a legal problem? Dispute characteristics and the construction of legality
Journal of Law and Society, EarlyView.Abstract Individuals rarely turn to law when faced with civil legal problems and often do not perceive the problems that they experience as legal matters. Though not all justiciable problems require recourse to lawyers or legal institutions, the dynamics of legal characterization and responsive behaviour are important for understanding dispute ...
NIGEL BALMER +3 more
wiley +1 more source
From agnosis to accidental activism: Infinite regress and the Post Office Scandal
Journal of Law and Society, EarlyView.Abstract This paper explores the lived experiences of victims/survivors affected by the UK Post Office Scandal, drawing on 28 in‐depth interviews and critical legal analysis. It uses the concept of ‘accidental activism’ to explore how victims, initially isolated and disempowered, became central agents of justice reform.
SALLY DAY +3 more
wiley +1 more source