Results 81 to 90 of about 6,697,211 (239)

Becoming “Arturo Ripstein”? On collaboration and the “author function” in the transnational film adaptation of El lugar sin límites [PDF]

, 2014
The article sets out a detailed case study of Mexican director Arturo Ripstein’s film adaptation of Chilean writer José Donoso’s 1966 short novel El lugar sin límites (‘The Place without Limits’, aka ‘Hell Has No Limits’), which featured a significant ...
Grant, Catherine
core  

Artificial Intelligence and Auditing: A Bibliometric Study Intelligence artificielle et audit : étude bibliométrique

Accounting Perspectives, EarlyView.
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

Film Adaption and Transnational Cultures or Production: The Case of Guillermo Arriaga [PDF]

, 2016
The circulation of Latin American cinema in a transnational context has widened the options that actors and directors from the region have regarding their involvement in the different aspects of film production.
Chavez, Daniel
core   +2 more sources

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, EarlyView.
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, EarlyView.
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

The “found story” in Derviş Zaim’s cinema: Documentary reality through the possibilities of digital cinema

ARTS: Artuklu Sanat ve Beşeri Bilimler Dergisi
Derviş Zaim’s cinema is a cinema of exploration. Zaim blends found story with fiction, constructing a framework in which content and form reinforce each other.
Aslı Güngör
doaj   +1 more source

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

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