Results 211 to 220 of about 2,939 (303)
From Lone Wolf to Collective Action: Increasing Gender Diversity in the Swedish Energy Sector
Gender, Work &Organization, EarlyView.ABSTRACT Despite Sweden's consistently high ranking in international gender‐equality indices and a higher‐than‐average percentage of women in leadership roles, women remain a minority in the Swedish energy sector. This article traces how women, positioned as a minoritized group within this male‐dominated field, develop the motivation to collectively ...
Daniela Lazoroska, Jenny Palm
wiley +1 more source
Voluntary Adoption of Internal Audit by NASDAQ Firms and Its Impact on Internal Control Reporting
International Journal of Auditing, EarlyView.ABSTRACT NASDAQ firms are not required to have an internal audit function. We exploit this voluntary setting to provide further insight into internal audit's role as a governance function. We search proxy statements and other sources to identify whether NASDAQ firms have an internal audit function.
Omar Watts, Randal Elder, Michael Hyman
wiley +1 more source
Labor unionization and real earnings management: Evidence from labor elections. [PDF]
PLoS OneAstvansh V, Wang B, Chen T, Qu JC.
europepmc +1 more source
Mandatory Audits of Private Companies
International Journal of Auditing, EarlyView.ABSTRACT We examine mandatory audits using Spanish private companies to generate insight into (1) how audit thresholds vary in tightness and impact, (2) which audit thresholds are crossed to cause audit commencement and cessation, (3) whether firms take actions to avoid audits and (4) whether audits provide economic benefits.
Darren Henderson +2 more
wiley +1 more source
International Journal of Auditing, EarlyView.ABSTRACT Using data pertaining to China's mandatory two‐signature regime, under which a certified public accountant licensed as an audit manager can serve as an audit report signatory, we examine whether reallocating accountability within the audit engagement team is associated with audit quality.
Yanming Cao +3 more
wiley +1 more source
Managing Relapsing Multiple Sclerosis Across the Lifespan: A Narrative Review with Expert Opinion from Norway. [PDF]
Neurol TherSimonsen CS +5 more
europepmc +1 more source
This study examines the influence of Corporate Social Responsibility on accrual earnings management and real earnings management. This study using control variables company size, KAP quality, and leverage.
Soliyah Wulandari
core
Accelerating Platform User Growth: Pinduoduo's Multi‐Motivational Selfish Referral Strategy
Information Systems Journal, EarlyView.ABSTRACT Referral strategies, whereby existing platform users recruit new users and thereby strengthen same‐side network effects, have long been central to digital platforms' efforts to grow the installed user base. Current referral strategies often require the referee to complete a transaction as a prerequisite for the referrer to receive the reward ...
Runyu Shi +2 more
wiley +1 more source
Gender Justice in the Triple Planetary Crisis: A Scoping Review
Journal of Advanced Nursing, EarlyView.ABSTRACT Aim To identify and report how gender justice is conceptualised and discussed in contemporary health literature in relation to the Triple Planetary Crisis of climate change, pollution and biodiversity loss, with a particular focus on the experiences of women and gender‐diverse populations, and the representation of nurses and other healthcare ...
Catelyn Richards +7 more
wiley +1 more source
Journal of Business Finance &Accounting, EarlyView.ABSTRACT We use banks’ quarterly fair value disclosures to perform the first short‐window event study of fair value adjustments excluded from net income and offer three main results. First, we find that fair value adjustments for banks’ loan portfolios are positively associated with short‐window stock returns and that they impact investors’ response to
John L. Campbell +2 more
wiley +1 more source