Results 171 to 180 of about 13,242 (292)

Audit Quality From a Service Perspective: A Systematic Literature Review

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha   +3 more
wiley   +1 more source

A Pragmatic Account of the Weak Evidence Effect. [PDF]

open access: yesOpen Mind (Camb), 2022
Barnett SA, Griffiths TL, Hawkins RD.
europepmc   +1 more source

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

open access: yesContemporary 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

Countering AI-generated misinformation with pre-emptive source discreditation and debunking. [PDF]

open access: yesR Soc Open Sci
Spearing ER   +6 more
europepmc   +1 more source

State‐and‐transition simulation models: How can we use them to assess ecosystem condition and support nature markets

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract The world is experiencing a biodiversity crisis. Steep declines in habitat quality and ecosystem services have resulted in interest in markets to help fund ecological restoration. One way that ecological restoration is assessed is through indicators of ecosystem condition, namely, a measurement of how different a landscape is from its ...
James M. Furlaud   +5 more
wiley   +1 more source

Unleashing the transformative power of deliberation with contextual citizens. [PDF]

open access: yesPhilos Trans A Math Phys Eng Sci
Lambert-Mogliansky A, Frérot I.
europepmc   +1 more source

Sequential information processing in persuasion. [PDF]

open access: yesFront Psychol, 2022
Linne R   +3 more
europepmc   +1 more source

Managing the Threat of Subsidized Predators for a Threatened Shorebird

open access: yesAnimal Conservation, EarlyView.
Subsidized predators—native predators that have become more common due to human activities—challenge the persistence of many at‐risk prey species and require creative solutions beyond lethal predator control. In an 8‐year study, we placed small wire cages over western snowy plover nests that allow passage of plovers, but not their predators, and ...
R. R. Swaisgood   +4 more
wiley   +1 more source

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