Results 151 to 160 of about 41,607 (273)

Professionals and the Ethics of Workplace Surveillance

open access: yes
Journal of Social Philosophy, EarlyView.
Steve Clarke   +2 more
wiley   +1 more source

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

open access: yesContemporary Accounting Research, Volume 43, Issue 1, Page 510-533, Spring 2026.
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

Top Executives with Academic Work Experience, Stakeholder‐friendly Engagement, and Firm Value

open access: yesAbacus, Volume 62, Issue 1, Page 166-232, March 2026.
We study the role of top executives’ prior academic work experience in stakeholder‐oriented activities and related capital market benefits. Analyzing data from China, we demonstrate that firms managed by top executives with academic work experience have higher stakeholder‐friendly engagement scores than those without.
Zhe Li, Xinrui Liu
wiley   +1 more source

Estate accounting as a public policy tool and its application in the Ottoman Empire in the 17th century. [PDF]

open access: yes
Este estudio pretende informar sobre la contabilidad sucesoria en el Imperio Otomano, presentando una muestra originaria del siglo XVII. En el Imperio Otomano, la contabilidad sucesoria y la liquidación de herencias servía para mantener el orden social ...
Bayramoglu, Fatih   +2 more
core  

The Impacts of Disclosing Internal Controls, Board Oversight and Assurance by Different Types of External Assurers on Investors' Use of Sustainability Information

open access: yesAccounting &Finance, Volume 66, Issue 1, Page 887-903, March 2026.
ABSTRACT This study uses a 2 × 3 experiment with Australian investors to examine how disclosing internal controls and board oversight (ICBO) and engaging different types of external assurers affect perceived credibility of sustainability information.
Paul Sakchuenyos   +3 more
wiley   +1 more source

The Profession of Accountancy [PDF]

open access: yesThe ANNALS of the American Academy of Political and Social Science, 1906
openaire   +1 more source

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