Results 201 to 210 of about 2,134 (261)

“Thinking Out Loud” and “Pivoting on the Fly”—An Empirical Review and Critical Incident Study of How Physicians Engage in Incidental Learning Amidst Complexity

Human Resource Development Quarterly, EarlyView.
ABSTRACT This study explores incidental learning among physicians navigating uncertainty during the COVID‐19 pandemic. Using a constructivist research design, we conducted a literature review of 13 empirical studies on incidental learning in complexity and analyzed critical incident interviews with 12 emergency medicine and intensive care physicians ...
Henriette Lundgren, Karen E. Watkins, Victoria J. Marsick, Dimitrios Papanagnou, Urvashi Vaid   +4 more
wiley   +1 more source

Residence Near Agricultural Crops at Birth and Risk of Adult Testicular Germ Cell Tumors: A French Nationwide Case–Control Study Using Historical Aerial GIS Data

International Journal of Cancer, EarlyView.
As the incidence of testicular germ cell tumors (TGCTs) rises, prenatal exposure to agricultural pesticides may represent an important risk factor. Here, geographic information system‐based measures of farmland proximity at birth were used as a proxy for early‐life pesticide exposure in France, a major pesticide consumer.
Aurélie M. N. Danjou, Astrid Coste, Lény Grassot, Elodie Faure, Carlos Crispim‐Junior, Laure Tougne Rodet, Olivia Pérol, Rémi Béranger, Jeanne Perrin, Barbara Charbotel, Joachim Schüz, Béatrice Fervers, the TESTIS study group, Helen Boyle, Aude Fléchon, Elodie Belladame, Véronique Drouineaud, Céline Chalas, Myriam Virlouvet, Lucile Ferreux, Guillemette Perier, Pauline Peretout, Diane Rivet, Sandrine Rulle, Florence Eustache, Nathalie Sermondade, Marine Durand, Rachel Levy, Isabelle Berthaut, Jacqueline Saias‐Magnan, Catherine Metzler‐Guillemain, Carole Daoud‐Deveze, Louis Bujan, Myriam Daudin, Florence Brugnon, Valérie Bruhat, Cyril Bouche, Isabelle Kocsinski, Marius Teletin, Françoise Schmitt, Nathalie Guyomard, Aline Papaxanthos, Volcy Soula, Sandrine Giscard d’Estaing, Pascale Dehee, Delphine Yalcinkaya, Céline Bouillon, Cynthia Frapsauce, Anne Viallon, Bérengère Ducrocq, Marie‐Ange Clarotti, Ethel Szerman, Amélie Ancelle, Oxana Blagosklonov, Séverine Bey, Célia Ravel, Ségolène Veau, Agnès Letremy, Patricia Fauque, Julie Barberet, Stéphanie Lattes, Emmanuelle Thibault, Catherine Diligent, Christel Hersant, Vanessa Loup‐Cabaniols, Anna Gala, Sylvianne Hennebicq, Julien Bessonnat, Marie‐Claude Blocquaux, Brigitte Dananché, Johan Spinosi, Matthieu Dubuis, Charlotte Carretero, Etienne Durand, Bénédicte Thomas, Rémi Ratajczak   +75 more
wiley   +1 more source

What Role Do Finance Ministers Play in Political Business Cycles? Evidence‐Based on a New African Dataset

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates how the personal characteristics of finance ministers influence political budget cycles in Africa. Using a new dataset covering 300 finance ministers across 23 countries from 1980 to 2020, we find that political budget cycles primarily take the form of increased government consumption during election years.
Christine Olivia Strong
wiley   +1 more source

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou, Epameinondas Katsikas, Dimitrios Koufopoulos, Konstantinos Spanos   +3 more
wiley   +1 more source

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Digital Disruption in the Accounting Profession

International Journal of Knowledge-Based Organizations, 2022
The purpose of this study is to analyze the results of the impact of digitalization to Greek accountants. How technology has greatly improved the work of the accountant since technology nowadays is evolving rapidly in relation to the past. Finally, it highlights disruption to traditional accounting practice and research. In order to ascertain the views
Athanasios A. Mandilas, Dimitrios Kourtidis, Ioannis E. Petasakis, Stavros Ioannis Valsamidis   +3 more
openaire   +1 more source

The Importance of Accounting Principles in the Accounting Profession [PDF]

SSRN Electronic Journal, 2015
A true professional accountant must meet the following basic requirements: integrity, objectivity, professional competence, confidentiality, professional behavior, respect to technical and professional standards. Integrity expresses conceptually the professional accountant’s obligation to behave with honesty and fairness in professional and business ...
openaire   +1 more source

Accountability in the Professions: Accountability in Journalism

Journal of Mass Media Ethics, 2004
Accountability is viewed as a civilizing element in society, with professional accountability formalized in most cases as duties dating to the Greeks and Socrates; journalists must find their own way, without formal professional or government regulation or licensing.
Lisa Newton, Louis Hodges, Susan Keith
openaire   +1 more source

The profession of arms and the profession of accounting numbers – Accounting, the military and war: A review

Accounting History, 2018
Within the accounting history literature, there exists a small sub-realm that focuses on the nexus between accounting and war and accounting and the military. This article is a review of 55 articles published in the new millennium (2000–2017) ranging across a 420-year period, encompassing many wars and periods of peace, and involving multiple countries.
Phillip E Cobbin, Geoffrey H Burrows
openaire   +1 more source

A PROFESSION OF ACCOUNTING-OR OF ACCOUNTANCY?

The Accounting Review, 1957
Abstract The article discusses the differences between the profession of accounting and the profession of accountancy. It lists the definitions of the terms which brings one to the conclusion that there is no profession of accountancy but there is a profession of accounting, namely public accounting.
openaire   +1 more source

The Accounting Profession.

The Accounting Review, 1975
Abstract Reviews the book "The Accounting Profession," by John W. Buckley and Marlene H. Buckley.
openaire   +1 more source