Results 221 to 230 of about 41,185 (328)

Boreal First Nation: An Assurance and Financial Reporting Case on a Remote Indigenous Community*

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Financial accounting and accountability requirements for many Indigenous communities in Canada can be complex, yet very few accounting programs and students cover these issues. This case introduces financial reporting and assurance issues pertaining to a remote First Nations community in a realistic, yet fictional, setting. Students assume the
Merridee Bujaki, Camillo Lento
wiley   +1 more source

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

open access: yesAccounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo   +3 more
wiley   +1 more source

Cost analysis of the TB-PRACTECAL clinical trial on novel tuberculosis treatment regimens. [PDF]

open access: yesPLOS Glob Public Health
Gotham D   +7 more
europepmc   +1 more source

Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Using survey research, we investigate accountants' self‐rated knowledge of a variety of digital technologies (DTs). We find that accountants' self‐rated knowledge of established DTs is almost in line with IES2 requirements, but their self‐rated knowledge of emerging DTs is significantly below IES2 requirements. Of greater concern, we find that
Richard Busulwa   +3 more
wiley   +1 more source

The association of modifiable and socio‐demographic factors with first transitions from smoking to exclusive e‐cigarette use, dual use or no nicotine use: Findings from the Avon Longitudinal Study of Parents and Children United Kingdom birth cohort

open access: yesAddiction, EarlyView.
Abstract Background and Aims E‐cigarettes can aid smoking cessation and reduce carcinogen exposure. Understanding differences in characteristics between young adults who quit smoking, with or without e‐cigarettes, or dual use can help tailor interventions.
Alexandria Andrayas   +7 more
wiley   +1 more source

Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley   +1 more source

Evaluation of Recording and Bookkeeping Applications in MSMEs Using the System Usability Scale Method

open access: gold
Ria Anggraini   +4 more
openalex   +1 more source

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