Results 291 to 300 of about 91,431 (381)

Big 4 offshore: Transparency arbitrage across legal and geographical boundaries

open access: yesContemporary Accounting Research, Volume 42, Issue 4, Page 2523-2549, Winter 2025.
Abstract How do global firms manage conflicting constituencies in complex markets? The Big 4 accounting firms have expanded their size and scope to the extent that they need to relate to different constituencies simultaneously, sometimes on controversial issues.
Saila Stausholm   +2 more
wiley   +1 more source

Influx and integration of migrants in Poland in the early XXI century [PDF]

open access: yes, 2003
Grzyma\u142a-Kaz\u142owska, Aleksandra   +1 more
core  

A Cross‐Country Study of the Impact of Ownership Structure on the Voluntary Audit Decisions of Private Entities in Developing Countries

open access: yesAccounting &Finance, Volume 65, Issue 4, Page 4006-4038, December 2025.
ABSTRACT This study investigates the relationship between ownership structure and voluntary audit decisions using a sample of 29,143 private entities across 112 developing countries. The findings indicate that private entities with higher foreign and government ownership are more likely to engage in voluntary audits, while those with greater block ...
Sudipta Bose, Sarowar Hossain
wiley   +1 more source

The Association Between Women's Perception of Birth During the Pandemic, Companion of Choice and Support From Health Professionals: A Cross‐Sectional Study in 20 Countries in the WHO European Region

open access: yesBirth, Volume 52, Issue 4, Page 677-689, December 2025.
ABSTRACT Background Mitigation measures implemented in response to the COVID‐19 pandemic led to significant changes in maternity care across Europe, including restrictions on companions during labor and birth. This cross‐sectional study explores the association between the presence of a companion of choice and a positive perception of the birth ...
Stephanie Batram‐Zantvoort   +132 more
wiley   +1 more source

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