Results 21 to 30 of about 81 (81)

Audit Quality From a Service Perspective: A Systematic Literature Review La qualité de l'audit sous l'angle du service : examen systématique de la littérature

Accounting Perspectives, Volume 25, Issue 2, Page 237-268, June 2026.
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, Phillip de Jager, Francois Toerien, Ezelda Swanepoel   +3 more
wiley   +1 more source

Does Sustainability Report Assurance Affect the Cost of Equity? The Role of Peer Behavior and Assurance Provider Characteristics La certification des rapports de durabilité a‐t‐elle une incidence sur le coût des capitaux propres? Rôle du comportement des pairs et des caractéristiques des certificateurs

Accounting Perspectives, Volume 25, Issue 2, Page 335-360, June 2026.
ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley   +1 more source

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

Contemporary Accounting Research, Volume 43, Issue 2, Page 1008-1033, Summer 2026.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +1 more source

Establishment and validation of a hair fall atlas for Chinese men based on trichoscopy

International Journal of Cosmetic Science, Volume 48, Issue 3, Page 657-666, June 2026.
A new hair fall atlas with 7 scales is established and validated and ready to publish as a new methodology. We observed good consistency between the dermatologists' grading (PCC >0.8), and a strong correlation shown between clinical scores and hair fall attributes based on image analysis (|p| > 0.8).
Rui Ma, Chunya Ni, Jinran Lin, Chanjuan Liu, Kai Yang, Qingmei Liu, Zheng Li, Yue Zhang, Hequn Wang, Yueqing Niu, Fengjie Su, Wenyu Wu   +11 more
wiley   +1 more source

Apports Du Modele Numerique De Terrain Mnt A La Modelisation Du Relief Et Des Caracteristiques Physiques Du Bassin Versant Du Moyen Beht En Amont Du Barrage El Kansera (Sillon Sud Rifain, Maroc)

European Scientific Journal, ESJ, 2016
The watershed of the Beht River occupies the southwest part of the Sebou watershed with an area of 4,603.77 km2. It starts in the Causse of Middle Atlas, drains the northern edge of central Morocco and ends in the rifan south wrinkles at the level of dam El Kansera.
Ahmed Laabidi, Abdellah El Hmaidi, Lahcen Gourari, Mourad El ABASSI   +3 more
openaire   +2 more sources

Cosmetic creams with caprylic acid‐based Natural Eutectic Solvents: Stability, rheology and user perception

International Journal of Cosmetic Science, Volume 48, Issue 3, Page 578-588, June 2026.
By formulating creams with caprylic acid‐based hydrophobic Natural Eutectic Solvents and assessing their stability, rheological behaviour and sensory properties, this study demonstrates how these systems can act as multifunctional, COSMOS‐compliant ingredients that modulate emulsion characteristics without compromising formulation properties.
Alexis Verger, Roxane Grard, Charlotte Pradel, Xavier Perse, Salima Bouderbala, Alexandra Despres, Leslie Boudesocque‐Delaye, Emilie Munnier   +7 more
wiley   +1 more source

Oviposition chez Drosophila melanogaster: importance des caracteristiques physiques de la surface de ponte.

, 1970
Uploaded by Plazi for TaxoDros. We do not have abstracts.
openaire   +1 more source

Marécages, une pollution par essence? Conditions d'une écopoétique des marais et autres zones humides au XXe siècle

Orbis Litterarum, Volume 81, Issue 3, Page 271-280, June 2026.
Abstract To expose the pollution of marshes and swamps, whether by hydrocarbons or other contaminants, the French or Francophone author of the twentieth century must first confront a literary tradition that equates stagnant water with a volatile poison and, more broadly, wetlands with toxic environments. In his article “Wetland Gloom and Wetland Glory,”
François Sagot
wiley   +1 more source

‘Missing persons’: Ancient legacies of human–environment interaction in tropical natural properties inscribed under the 1972 World Heritage Convention

Archaeometry, Volume 68, Issue S2, Page S9-S30, May 2026.
Abstract Cultural and natural values form the core of World Heritage designation. Properties displaying both values, however, comprise a fraction of inscriptions (currently c. 3%) to the World Heritage List. In 1992, when that fraction stood at c. 5%, adoption of the popular ‘cultural landscapes’ category of cultural heritage in 1992 was therefore ...
Ryan J. Rabett
wiley   +1 more source

Changing Gender Relations in Canada: The Rise of Gender‐Neutral Forenames

Canadian Review of Sociology/Revue canadienne de sociologie, Volume 63, Issue 2, May 2026.
ABSTRACT Historically, gender‐neutral or androgynous first names have been relatively rare, showing little sign of upward or downward temporal trend in Canada or elsewhere. Using digitized birth registration records from three provinces (Alberta, British Columbia, and Ontario) and for all of Canada, we highlight a rise, beginning around 1990, in the ...
Neil Guppy, Kamila Kolpashnikova
wiley   +1 more source