Results 191 to 200 of about 417,235 (276)

Hybrid Regulation and Employer Signalling of Disability Inclusion in UK Job Adverts

open access: yesHuman Resource Management Journal, EarlyView.
ABSTRACT In liberal market economies, the role of employers in shaping equality regulation has become increasingly prominent, leading to the emergence of new hybrid forms of employer‐driven state and joint regulation that are reshaping the institutional architecture of equality. This study assesses the relationship between these hybrid regulatory forms
Nick Bacon, Kim Hoque, Jafar Sabbah
wiley   +1 more source

A New Model of Feeding Biomechanics Based on Tied‐Arch Principles

open access: yesIntegrative Zoology, EarlyView.
This new biomechanical model explains the major stress and strain patterns generated through the cranium during biting. The model proposes that the cranium resolves bite‐induced reaction forces through arcs of compressive stress that span the cranial structure between biting teeth and both jaw joints.
D. Rex Mitchell
wiley   +1 more source

Comparisons Between Large‐Scale Genomic Variants and SNPs in Driving Population Divergence and Local Adaptation

open access: yesIntegrative Zoology, EarlyView.
Candidate genes identified from SNPs, indels, and SVs exhibited limited shared genes, suggesting that diverse variant types capture complementary aspects of the adaptive landscape. Our results underscore the importance of incorporating multiple types of genomic variation to achieve a more comprehensive understanding of evolutionary processes.
Qianghui Zhu   +7 more
wiley   +1 more source

Staffing Leverage at the Audit Office and Audit Quality L'influence de la dotation en personnel des bureaux d'audit sur la qualité des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The PCAOB posits that audit partner and manager involvement, primarily through greater supervision and review (“oversight”) of audit engagements, is an important determinant and indicator of audit quality. We test this notion by empirically examining the link between staffing leverage, as measured by an office's ratio of audit partners and ...
Joshua A. Khavis   +2 more
wiley   +1 more source

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.
Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton   +2 more
wiley   +1 more source

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