Results 81 to 90 of about 146,156 (359)

The Oligopolistic Gatekeeper: The U.S. Accounting Profession [PDF]

open access: yes, 2006
The accounting and financial scandals the last few years not only produced the Sarbanes-Oxley Act, but have prompted a good deal of debate what forces led to so many dramatic reporting failures.
Cox, James D.
core   +1 more source

Auditor changes and tendering: UK interview evidence [PDF]

open access: yes, 1998
Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by companies. This paper reviews microeconomic tender theory and finds it to be of limited value in the audit context.
Beattie, V., Fearnley, S.
core   +1 more source

The impact of a preprescribing formative assessment on learning in final‐year medical students using hospital inpatient electronic prescribing systems

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
Aims Graduating medical students consistently report being unprepared for the complexity of prescribing in clinical practice. Current clinical prescribing teaching and authentic assessment are limited due to patient safety concerns. We aimed to examine the educational utility of supervised preprescribing as a learning process and potential authentic ...
Kellie A. Charles   +7 more
wiley   +1 more source

Influence of artificial intelligence technology on green electronic auditing: Moderating effect of organizational culture

open access: yesHeritage and Sustainable Development
This study investigated the impact of the use of advanced technologies, namely expert systems, intelligent agents, and genetic algorithms, on green electronic auditing in accounting firms in Jordan. Research data were gathered from 480 study respondents
Basel Ali   +6 more
doaj   +1 more source

Unveiling student sentiment dynamics toward AI‐based education through statistical analysis and Monte Carlo simulation

open access: yesBritish Educational Research Journal, EarlyView.
Abstract This study explores the multifaceted dynamics of student sentiment towards artificial intelligence (AI)‐based education by integrating sentiment analysis techniques with statistical methods, including Monte Carlo simulations and decision tree modelling, alongside qualitative grounded theory analysis.
Volkan Duran   +2 more
wiley   +1 more source

Inequalities in school spending across local authorities in England: A time‐trend analysis

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Investment in schools has wide‐ranging implications for society, from improving learning outcomes to economic growth and social cohesion. Addressing inequalities in school funding is important, as part of an effort to guarantee equal opportunities.
Lateef Akanni   +10 more
wiley   +1 more source

A systematic review of facilitators and barriers to school staff development projects using the Consolidated Framework for Implementation Research

open access: yesBritish Educational Research Journal, EarlyView.
Abstract This paper is a systematic literature review (SLR) of research published between 2009 and 2022 that aims to identify facilitators and barriers to implementing staff development projects (SDPs) in schools in England. Twelve research papers fulfilled all inclusion criteria and were each evaluated as being at least medium‐quality research.
David Preston   +2 more
wiley   +1 more source

Strategies for Achieving Audit Quality: The Big 4 Model

open access: yesRecoletos Multidisciplinary Research Journal
Audit quality is essential for maintaining public confidence in the audit profession. This paper explores the strategies utilized by Big 4 auditing firms in attaining the regulatory mandate of audit quality during the last decade and translates these ...
Mark Francis Ng
doaj   +1 more source

One way forward: non-traditional accounting disclosures in the 21st century [PDF]

open access: yes, 2000
Recent empirical studies (Deegan and Rankin, 1999; Deegan et al., 2000) have indicated that although many corporations have begun to respond to perceived demand for environmental disclosures in published accounts, their perspective of organisational ...
Mathews, M. R., Reynolds, M. A.
core  

‘It's all very well having a diverse curriculum, but if there is no curriculum, it can be as diverse as you like’: Precarity and decolonising in the neoliberal UK higher education system

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Drawing upon interview research across two academic departments as part of the early stages of a ‘decolonise the curriculum’ initiative at a Southern UK university, this study highlights a growing gulf between policy and practice in efforts to address systemic racial inequalities in UK universities. A reliance upon precarious labour, a culture
Triona Fitton   +4 more
wiley   +1 more source

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