Results 161 to 170 of about 41,607 (273)

Accounting profession development in Poland

Problems of Theory and Methodology of Accounting, Control and Analysis, 2016
The peculiarities of accounting profession development in Poland have been disclosed.
openaire   +1 more source

Global State of Play for Extended Sustainability Disclosures, Performance, and Assurance—Insights From Cross‐Country Benchmarking

Accounting &Finance, Volume 66, Issue 1, Page 824-848, March 2026.
ABSTRACT We compile a novel set of country benchmark sub‐samples representing advanced, emerging, large, and APAC countries to understand the impact of country‐ and company‐specific governance factors on ESG scores worldwide. We find that companies in advanced and large countries demonstrate the highest mean performance and the lowest greenwashing ...
Kim Kercher, Keith Duncan, Georgina Moore, Colette Southam   +3 more
wiley   +1 more source

Block Chain Technology in Digital Accounting

, 2022
Pandey RK, Agrawal VK.
europepmc   +1 more source

Using Solution-Focused Coaching in Social Work Practice with the Long-Term Unemployed to Promote Their Well-Being. [PDF]

Int J Environ Res Public Health, 2023
Zatloukal L, Matulayová T, Jurníčková P, Matulayová N, Doležel J, Šlechtová H.   +5 more
europepmc   +1 more source

Unpacking Professional Trust – Dimensions of Trust in Swedish Auditors' Client Relations [PDF]

This paper studies client trust in professionals, theoretically and empirically. The theoretical elaboration, founded on general sociological theories of trust, aims to distinguish different dimensions of trust – personal, impersonal, and process trust –
Bengt Larsson
core  

Assurance Provider Rotation and Sustainability Assurance Quality

Accounting &Finance, Volume 66, Issue 1, Page 917-950, March 2026.
ABSTRACT This study examines the relationship between assurance provider rotation and sustainability assurance quality using an international sample of 604 companies over the period 2011–2017. We find that provider rotation is positively associated with both breadth and depth of assurance statements, suggesting that switching assurers is linked to ...
Isabel‐María García‐Sánchez, Paolo Perego, Nicola Raimo, Filippo Vitolla   +3 more
wiley   +1 more source

On Thinking, Nursing Scholarship and the Science of the Unique. [PDF]

Nurs Philos
Mantzoukas S.
europepmc   +1 more source

The dimensions of accounting service quality. [PDF]

SN Bus Econ, 2021
Azzari V, Mainardes EW, Beiruth AX, da Costa FM.   +3 more
europepmc   +1 more source

Mothering or Auditing? The French Big 4's Desperate Auditors [PDF]

Les femmes restent proportionnellement moins nombreuses dans les plus hauts niveaux de la hiérarchie des cabinets d'audit, alors qu'au moment du recrutement, la parité est désormais quasiment respectée.
Caroline Lambert, Claire Dambrin
core  

Sustainability Assurance Quality: Indicators and Consequences

Accounting &Finance, Volume 66, Issue 1, Page 849-886, March 2026.
ABSTRACT This study synthesises the existing literature on sustainability assurance quality and develops a framework that summarises the current understanding of sustainability assurance quality indicators and consequences. This article begins by examining the definitions of audit, sustainability assurance and audit quality.
Hanyi Xu, David Hay, Julie Harrison
wiley   +1 more source