Results 91 to 100 of about 648,061 (245)

Dutch Tilt, Aussie Auteur : The Films of Rolf de Heer

, 2013
An auteur analysis of the films of Australian writer/director Rolf de ...
David Starrs (9837113), Starrs, D. Bruno, Starrs, D. Bruno.   +2 more
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Artificial Intelligence and Auditing: A Bibliometric Study Intelligence artificielle et audit : étude bibliométrique

Accounting Perspectives, Volume 25, Issue 2, Page 289-311, June 2026.
ABSTRACT Artificial intelligence (AI) tools are used to assist auditors in analyzing large amounts of data, automating audit tasks, and identifying risks and opportunities. AI can help improve the efficiency and accuracy of the auditing process as well as create value for both audit firms and their clients.
Nicolas Epelbaum, Patricia Jackson Farrell   +1 more
wiley   +1 more source

The Value of Values: Does Focusing on Sustainability Provide a Competitive Advantage in Forecasting Earnings? La valeur des valeurs : mettre l'accent sur la durabilité confère‐t‐il un avantage concurrentiel dans la prévision des résultats ?

Contemporary Accounting Research, Volume 43, Issue 2, Page 779-816, Summer 2026.
ABSTRACT We identify sustainability‐focused analysts using recent advances in machine learning combined with conference call transcripts. Sustainability‐focused analysts issue more accurate earnings forecasts, and the stock market reacts more strongly to their revisions.
Salman Arif, Nargess M. Golshan
wiley   +1 more source

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

Contemporary Accounting Research, Volume 43, Issue 2, Page 955-978, Summer 2026.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

La Colonie, opéra-comique en 2 actes, , imité de l'italien et parodié sur la musique del S.gr Sacchini , représenté pour la 1re fois par les Comédiens italiens ordinaires du Roi, le 16 aoust 1775, et à Fontainebleau, devant leurs Majestés, le 4 novembre

Titre uniforme : Sacchini, Antonio (1730-1786). Compositeur. Auteur adapté. [La colonie]Titre uniforme : Sacchini, Antonio (1730-1786). Compositeur. Auteur adapté. [La Colonie]Présentation musicale : [Partit.
Sacchini, Antonio (1730-1786). Compositeur. Auteur adapté
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Auditor Task Prioritization Hiérarchisation des tâches d’audit

Contemporary Accounting Research, Volume 43, Issue 2, Page 849-867, Summer 2026.
ABSTRACT We study how auditors prioritize tasks and how variations in task order influence auditors' performance. Drawing on conservation of resources theory, we develop and test our hypotheses through three experiments involving over 350 professional auditors. The first two experiments assess the impact of task order on performance.
Bart Dierynck, Christian P. H. Peters
wiley   +1 more source

Authors and auteurs: the uses of theory [PDF]

, 2007
No abstract ...
Caughie, J.M.
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Boivin, auteur et personnage

, 1982
Zink Michel. Boivin, auteur et personnage. In: Littératures 6, automne 1982. pp.
Zink, Michel
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Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

Contemporary Accounting Research, Volume 43, Issue 2, Page 893-922, Summer 2026.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

La Petarade Ou Polichinel Auteur [PDF]

LA PETARADE OU POLICHINEL AUTEUR La Petarade Ou Polichinel Auteur (1) Cover (1) Titelseite (1) Scene Premiere (3) Scene II ...
Gallet
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