Results 151 to 160 of about 42,927 (312)

Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

Accounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.
ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley   +1 more source

Contrast-Enhanced Sonography of the Liver: How to Avoid Artifacts

Diagnostics
Contrast-enhanced sonography (CEUS) is a very important diagnostic imaging tool in clinical settings. However, it is associated with possible artifacts, such as B-mode US-related artifacts.
Hiroko Naganuma, Hideaki Ishida, Hiroshi Nagai, Atushi Uno   +3 more
doaj   +1 more source

An Experimental Examination of the IFRS 18 Requirement to Relocate Non‐GAAP Financial Measures to the Audited Notes of the Financial Statements Étude expérimentale de l'exigence de la norme IFRS 18 relative au transfert des indicateurs financiers hors PCGR vers les notes d'annexe auditées des états financiers

Accounting Perspectives, EarlyView.
ABSTRACT Effective January 1, 2027, IFRS 18 requires non‐GAAP financial measures (e.g., management‐defined performance measures) to be relocated from the unaudited management discussion and analysis (MD&A) to the audited notes of the financial statements.
Sameera Khatoon, Nicolas Epelbaum, Linda Thorne   +2 more
wiley   +1 more source

The Effectiveness of Relative Performance Information and Cultural Controls on Employee Effort in Remote Work Settings Efficacité de l'information sur la performance relative et des contrôles culturels pour favoriser l'effort des employés en télétravail

Accounting Perspectives, EarlyView.
ABSTRACT This study examines the effectiveness of two types of management controls in a remote work setting. Because remote employees work outside the traditional office environment, components of conventional management control systems that effectively direct in‐office employees toward organizational objectives may be less effective for remote ...
Joanna Andrejkow, Dorian Lane, Christopher Wong   +2 more
wiley   +1 more source

Teacher CEUs

, 2006
Electronic data.; Title from caption on Web page (viewed Jan. 19, 2006).; "January 3, 2006."; Explains why local school districts do not have to provide continuing education units (CEUs) for their teachers.; Harvested from the web on 1/20 ...
Lohman, Judith S.
core  

Specialists' Evidence Evaluation and Judgments in Audits Évaluation des preuves et jugements des spécialistes lors des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT Audits of complex fair value estimates involve evaluating and challenging key client assumptions. Auditors generally lack the necessary expertise to perform this work, and thus, they often engage valuation specialists to perform this audit work.
Tim D. Bauer, Cassandra Estep, Emily E. Griffith   +2 more
wiley   +1 more source

JMU Outreach and Engagement Programs: CEUs (Continuing Education Units)

, 2017
The Continuing Education Unit (CEU) is the most commonly used form of recognition and documentation for noncredit continuing education courses and programs.

core  

The Virtual Pivot: Adaptive Investor Relations in the Face of Disruption Le virage virtuel : le caractère adaptatif des relations avec les investisseurs face aux perturbations

Contemporary Accounting Research, EarlyView.
ABSTRACT The capacity of firms to communicate effectively with investors during periods of disruption is a critical but understudied dimension of corporate adaptability. The COVID‐19 pandemic offers a rare empirical setting to observe such adaptability: It eliminated in‐person investor events almost overnight, forcing firms to either withdraw from ...
Andrea K. Down, Nayana Reiter, Aida Sijamic Wahid   +2 more
wiley   +1 more source

Auditors' Response to Clients' Cyber Breaches: A Human‐Capital Perspective Réponse des auditeurs aux cyberatteintes touchant leurs clients : perspective axée sur le capital humain

Contemporary Accounting Research, EarlyView.
ABSTRACT Using online job postings data, we explore whether auditors adjust their human capital in response to clients' cyber breach incidents. We find that audit offices increase their demand for cybersecurity specialists after their clients' cyber breaches, implying that cyber breaches change not only client risk but also their auditor's production ...
Bing Li, Yifu Li, Jeffrey Pittman, Wenfeng Wang   +3 more
wiley   +1 more source

Determinants of Poor Health‐Related Quality of Life in Patients With Food Allergy

Allergy, EarlyView.
Machine‐learning analysis of 502 well‐characterised food‐allergic patients was used to identify key determinants of poor FA‐HRQL, defined as FAQLQ ≥ 5. The most relevant predictors were adult age, female sex, multiple food allergies, severe reactions, need for urgent care, onset before 18 years, and longer disease duration.
Rosialzira Natasha Vera‐Berrios, Alejandro Gonzalo‐Fernández, Natalia Freundt‐Serpa, Guadalupe Marco‐Martín, Beatriz Fernández‐Parra, María Isabel Alvarado‐Izquierdo, Rocío Casas‐Saucedo, Cristina Stein‐Coronado, Ethel Ibáñez‐Echevarría, Tania Ramos‐García, María Dolores Alonso‐Díaz de Durana, Azahara López‐Raigada, Carlos Blanco‐Guerra, María Pía de Calzada‐Bustingorri, Teresa Carrillo‐Díaz, Hilda Rianec Hernández‐Suárez, Miguel Ángel Díaz‐Palacios, Sonsoles Infante‐Herrero, Ana María Nieto‐Nieto, Sonia Vázquez‐Cortés, Eloína González‐Mancebo, María M. Escribese, Pilar Rico‐Nieto, Domingo Barber, Montserrat Fernández‐Rivas   +24 more
wiley   +1 more source