Results 41 to 50 of about 4,509 (172)
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley +1 more source
ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng +3 more
wiley +1 more source
Armenians in Horodenka at the turn of the 19th century in the light of the Armenian Catholic register of believers and the Roman Catholic registral records (of baptisms and marriages) The article is devoted, in its first part, to an analysis of ...
Franciszek Wasyl
doaj
Rulers on the road: Itinerant rule in the Holy Roman Empire, AD 919–1519
Abstract Itinerant rule, rule exercised through traveling, was a common yet insufficiently researched, premodern form of governance. Studying the determinants of ruler itineraries in the Holy Roman Empire, AD 919–1519, we argue that rulers' visits targeted “marginal” elites.
Carl Müller‐Crepon +3 more
wiley +1 more source
The Mutable Original: How Chinese Counterfeits Become Nigerian Originals in African Markets
ABSTRACT Affordable Chinese copies of Western brands are ubiquitous in African markets. Despite democratizing consumer access, these goods appear to cement hegemonic value hierarchies that rank Chinese or local products as inferior to Western goods.
Jing Jing Liu
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Introducción. La pandemia de gripa de 1918-1919 causó la mayor mortalidad en la historia en corto tiempo. Se estima que entre 20 millones y 50 millones de personas fallecieron en menos de un año.
Fred G Manrique-Abril +3 more
doaj
What It Was Like, What Happened, What It Is Like Now: Liminal Spaces and the Pedagogy of Recovery
ABSTRACT Addiction recovery is frequently interpreted through biomedical or punitive frameworks that overlook its cultural, ritual, and pedagogical dimensions. This article offers a theoretical and interpretive analysis of peer‐led, meeting‐based recovery communities in North America, particularly those organized around mutual‐aid traditions such as ...
Patrick L. Pellett
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ABSTRACT In 1837, the Tyrolean State Museum Ferdinandeum in Innsbruck, Austria, purchased a Roman bronze statue of a maenad from the 2nd century ce with red garnets as facetted eye inlays found near Brixen, Southern Tyrol. These garnets were investigated using optical microscopy, a portable hand‐held and a stationary micro‐X‐ray fluorescence device, as
H. Albert Gilg +3 more
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Exercising Agency for a Better Future: Adolescents in Korea's Kinship Care
ABSTRACT The literature on adolescents' perspectives on growing up in kinship care is limited. The study aims to explore the lived experiences of adolescents in grandparent kinship care by examining how they respond to adversity, build support and exercise agency. The study recruited 22 grandparent–adolescent pairs in a large Korean city.
Eunju Lee +4 more
wiley +1 more source
ABSTRACT In light of increased migration from sub‐Saharan Africa (SSA) to Hamilton in the past 5 years, this qualitative study explores the experiences of Black African migrant parents resettling in Hamilton, Canada. Using semi‐structured interviews and thematic analysis, four key themes emerged: (1) impact of migration and family separation stress on ...
Tsinat Semagn +3 more
wiley +1 more source

