Results 151 to 160 of about 214,593 (301)
The Changing Role of Auditors in Corporate Tax Planning [PDF]
This paper examines changes in the role that auditors play in corporate tax planning following recent events, including the well-known accounting scandals, passage of the Sarbanes-Oxley Act, and regulatory actions by the SEC and PCAOB.
Douglas A. Shackelford, Edward L. Maydew
core
Nutrition in Clinical Practice, EarlyView.Abstract Background Temporary feeding tubes are common in pediatric healthcare, but research on understanding how clinicians manage their use and understand the impact on families is limited. Existing research often overlooks clinician perspectives despite tensions between clinical priorities and family needs. This study aimed to understand clinicians'
Claire Reilly +4 more
wiley +1 more source
Nonprofit Management and Leadership, EarlyView.ABSTRACT With the aim to explore the potential of machine learning for nonprofit research, this article contrasts traditional linear regression with four contemporary supervised machine learning approaches. Concretely, we predict (1) reputation ratings and (2) the total number of volunteers for 4021 non‐profit organizations in the U.S.
Moritz Schmid +2 more
wiley +1 more source
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2015 The study aims to investigate the relationship between audit fees and non-audit fees to the economic performance of companies listed on BM & FBOVESPA.
Mara Vogt +3 more
doaj
Public Administration and Development, EarlyView.ABSTRACT This study examines the impact of administrative autonomy and the separation of roles in public policy on organizational capacity within hybrid public administration systems, particularly in Colombia. It explores the dynamics between elected officials and civil servants, focusing on how the division of responsibilities and the autonomy granted
Camilo Ignacio González +1 more
wiley +1 more source
Journal of Policy Analysis and Management, EarlyView.Abstract Researchers and policymakers assert competing behavioral models of polluters. One model portrays polluters as best approximated by the perfectly informed, rational actor from economics textbooks. Another model portrays polluters, particularly small and medium facilities, as imperfectly informed, cognitively bounded, pro‐social actors.
Paul J. Ferraro, Jay P. Shimshack
wiley +1 more source
Does financial asset allocation term structure affect audit fees? Evidence from China. [PDF]
PLoS OneZhang C, Nie H.
europepmc +1 more source
Impact of Packaging and Recycling Systems on Material Recirculation: A Stage‐Decomposition Model
Packaging Technology and Science, EarlyView.A system‐level view emerges from decomposing recycling into four stages (participation, collection, sorting and process yield), diagnosing constraints and targeting interventions. Cumulative equivalent uses (CEUs) quantify long‐term retention, revealing marginal improvements at high baselines generate disproportionately larger gains than low‐baseline ...
Diogo Figueirinhas +3 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT The discourse on Environmental, Social, and Governance (ESG) strategies is growing, yet its ability to meaningfully advance health and social wellbeing (H&SW) in line with United Nations Sustainable Development Goal (SDG 3) remains under‐examined. Existing studies assume that ESG automatically strengthens SDG 3 outcomes, yet how the Governance
Arjun Chaudhuri +2 more
wiley +1 more source
Linking Loops: How Digital Platforms Orchestrate Circular Economy Networks
Sustainable Development, EarlyView.ABSTRACT This study investigates how digital platforms can drive the transition to a circular economy by developing multi‐stakeholder collaboration and fostering innovation. Using the Italian Circular Economy Stakeholder Platform (ICESP) as case study, it explores the mechanisms through which digital infrastructures orchestrate knowledge flows ...
Anna Prisco +3 more
wiley +1 more source