Results 71 to 80 of about 77,514 (186)

Auditor Task Prioritization Hiérarchisation des tâches d’audit

Contemporary Accounting Research, EarlyView.
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

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, EarlyView.
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

Is State Tax Policy Associated With State‐Level COVID‐19 Restrictions? La politique fiscale des États est‐elle associée aux restrictions introduites pendant la crise de COVID‐19 ?

Contemporary Accounting Research, EarlyView.
ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman, Stephen J. Lusch, Luke Watson   +2 more
wiley   +1 more source

Rugged Guy Haven: A Perception of the Tondoeños as a Community of Toughies through Film Productions

Sukisok
This study examines the social history of Tondo as the social network that demonstrated the existence of livelihood and community became a factor in the growth of Manila.
Ivan Kaye Bantigue, Augusto V. de Viana
doaj   +1 more source

Idylls of socialism : the Sarajevo Documentary School and the problem of the Bosnian sub-proletariat [PDF]

, 2010
This historical overview of the Sarajevo Documentary School considers the films, in the light of their recent re-emergence, as indicative of both the legacy of socialist realism (even in the context of Yugoslav media) and attempted social engineering in ...
Aitken I., Allsop K., Babić G., Badiou A., Goulding D. J., Halligan B., Iordanova D., Levi A., Levi P., Liehm A., Lukács G., Malcolm N., Manghani S., Nemes K., Salihbašić-Selimović A., Seroka K., Stalin J. V., Stevens Is., Svenonius I. F., Volčič Z., Šešic R., Žižek S.   +21 more
core   +2 more sources

Sustainability Controls as Technologies of Actorhood: Constructing the Responsible Supplier in Global Supply Chains Le contrôle de la durabilité comme technologie d'actorialité : façonner le fournisseur responsable dans les chaînes d'approvisionnement mondiales

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines how accounting and control practices constitute and distribute agency and responsibility for sustainability in global supply chains. Drawing on a field study in the fashion industry, we describe the sustainability control practices used by a major buyer firm vis‐à‐vis its suppliers and trace their evolution from a ...
Martin Messner, Marek Reuter, Torkel Strömsten   +2 more
wiley   +1 more source

Taking Action on Racism and Structural Violence in Psychiatric Training and Clinical Practice. [PDF]

Can J Psychiatry, 2023
Jarvis GE, Andermann L, Ayonrinde OA, Beder M, Cénat JM, Ben-Cheikh I, Fung K, Gajaria A, Gómez-Carrillo A, Guzder J, Hanafi S, Kassam A, Kronick R, Lashley M, Lewis-Fernández R, McMahon A, Measham T, Nadeau L, Rousseau C, Sadek J, Schouler-Ocak M, Wieman C, Kirmayer LJ.   +22 more
europepmc   +1 more source

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +1 more source

Debt Concentration and the Tax Sensitivity of Leverage Concentration de la dette et sensibilité fiscale du levier financier

Contemporary Accounting Research, EarlyView.
ABSTRACT A concentrated debt structure can facilitate creditor coordination, which reduces the financial distress cost in a liquidity default but also increases the risk of a strategic default. Debt concentration affects the sensitivity of leverage to tax through these two forces.
Xiaoli Hu, Yuehua Li, Oliver Zhen Li, Sha Pei   +3 more
wiley   +1 more source

Robert Altman : erste bibliographische Notizen [PDF]

, 2010
Die folgende Arbeitsbibliographie entstand im Kontext eines Seminars zu den Filmen Altmans. Sie versteht sich als eine erste Durchsicht des Materials und soll fortgeschrieben werden.
Jebsen, Nina, Wulff, Hans Jürgen
core