Results 151 to 160 of about 142,149 (295)

Audit Quality From a Service Perspective: A Systematic Literature Review

open access: yesAccounting Perspectives, EarlyView.
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   +3 more
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

open access: yesContemporary Accounting Research, EarlyView.
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

An Enhanced Integrated Reporting Framework: Insights From a Critical Analysis of the Recent Research Literature

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Given recent developments in the corporate reporting regulatory landscape, we provide a more comprehensive understanding of Integrated Reporting (IR) evolution and propose an enhanced version of the IR Framework. This enhanced framework incorporates new narratives and conceptualizations, introducing innovative perspectives that challenge and ...
Valentina Beretta   +2 more
wiley   +1 more source

Key targets for activating anaesthesia shared decision‐making: a mixed methods systematic review

open access: yesAnaesthesia, EarlyView.
Summary Introduction Shared decision‐making in anaesthesia is widely endorsed yet delivered inconsistently. This mixed methods systematic review aimed to identify primary activation targets for enhancing shared decision‐making in peri‐operative anaesthesia practice. Methods Databases were searched for qualitative, quantitative and mixed methods studies
Adam Madhani   +2 more
wiley   +1 more source

Study protocol for EthnoPRISE: an ethnographic study of peer sexual harassment in school. [PDF]

open access: yesBMC Psychol
Holmqvist Gattario K   +4 more
europepmc   +1 more source

(Un)threading Rhythms: On Affect and Vibe in a Rave

open access: yesAnthropology of Consciousness, EarlyView.
ABSTRACT In Toronto, raves arise across large nightclubs, DIY venues and outdoors, despite changing regulations that have further arranged and narrowed their possibility in the past 4 years. Following a rave in Toronto, this work explores ways that potentialities and affects emerge in a single night, through my entry of taking part in dancing and ...
Tatiana Yunadi
wiley   +1 more source

Volunteering While Researching Conflict and Violence: Reflections on Listening, Solidarity, and Decoloniality in Myanmar's Borderlands

open access: yesAsia Pacific Viewpoint, EarlyView.
ABSTRACT Scholars working on conflict and violence often engage with local organisations, yet the methodological and ethical implications of volunteering‐while‐researching are rarely discussed in writing. This article contributes to debates on decolonizing research by conceptualising volunteering‐while‐researching as a practice that—while imbued with ...
Shona Loong
wiley   +1 more source

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