Results 261 to 270 of about 744,998 (389)

From “audit machines” to tech‐savvy auditors: Auditors' quest for professional security with respect to digital transformation

open access: yesContemporary Accounting Research, EarlyView.
Abstract In recent years, the Big 4 firms have embarked on digital transformation projects that have the potential to throw auditors' daily practice into turmoil. This study looks at the auditors' quest for professional security—namely, their confidence in the fundamental features of their profession.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

Biapical pseudoballooning as the first radiologic hint of amyopathic dermatomyositis. [PDF]

open access: yesEur Heart J Imaging Methods Pract
Piciucchi S, Ravaglia C, Poletti V.
europepmc   +1 more source

The Issue of Pre‐Islamic Arabic Christian Poetry Revisited

open access: yesArabian Archaeology and Epigraphy, EarlyView.
ABSTRACT Is only very little Arabic Christian poetry extant from pre‐Islamic times? While distancing myself from Louis Cheikho's (1859–1927) view that almost all pre‐Islamic poets were Christians, I contend in this article that some of them indeed were.
Ilkka Lindstedt
wiley   +1 more source

Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies

open access: yesAbacus, EarlyView.
Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen   +3 more
wiley   +1 more source

CEO's Early‐life Experience of Disasters and Corporate Environmental Performance

open access: yesAbacus, EarlyView.
We investigate the nexus between the early‐life disaster experiences of chief executive officers (CEOs) and their firms’ environmental performance metrics. We hypothesize that first‐hand experience of the adversities of natural disasters in the formative years of a CEO can catalyze a transformation in their environmental cognizance and perspective ...
Shushu Liao   +2 more
wiley   +1 more source

CEO‐Board Social Ties and Corporate Tax Avoidance

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines CEO‐board social ties that engage in corporate tax avoidance. We find that an increasing proportion of CEO‐board social ties in a firm is associated with higher levels of tax avoidance. Our results withstand several endogeneity tests, including propensity score matching, entropy balancing and a difference‐in‐differences ...
Chen Chen   +3 more
wiley   +1 more source

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