Results 121 to 130 of about 25,157 (254)

Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Accuracy and applicability of periodontitis risk assessment tools: A critical appraisal

open access: yesPeriodontology 2000, EarlyView., 2023
Abstract Currently, periodontal risk assessment finds application at first visit (to identify individuals at high risk of either disease incidence, if still healthy, or disease progression, if already diseased) as well as at patient monitoring after active treatment and enrolment in a supportive periodontal care program.
Roberto Farina   +3 more
wiley   +1 more source

How shifting priorities and capacity affect policy work and constituency service: Evidence from a census of legislator requests to U.S. federal agencies

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract When elected officials gain power, do they use it to provide more constituent service or affect policy? The answer informs debates over how legislator capacity, term limits, and institutional positions affect legislator behavior. We distinguish two countervailing effects of increased institutional power: shifting priorities and increased ...
Devin Judge‐Lord   +2 more
wiley   +1 more source

A SWOT Analysis of Three Programmes for Persons With Intellectual Disabilities in Higher Education Settings in Chile, Ireland and Australia

open access: yesBritish Journal of Learning Disabilities, EarlyView.
ABSTRACT Background Educational access is key in empowering persons living with intellectual disabilities. Nevertheless, internationally, Persons with Intellectual Disabilities continue to experience marginalization and discrimination in accessing higher education.
Denise De Souza   +8 more
wiley   +1 more source

Approximating multidimensionality with asymmetric unidimensional IRT models

open access: yesBritish Journal of Mathematical and Statistical Psychology, EarlyView.
Abstract Unidimensional item response theory (IRT) models are widely used even in settings where assessment data exhibit subtle forms of multidimensionality. Recent empirical evidence suggests that when item difficulty is associated with dimensionality, asymmetric item characteristic curves (ICCs) emerge in the unidimensional approximation.
Xiangyi Liao   +5 more
wiley   +1 more source

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