Results 161 to 170 of about 333,721 (292)

Autopsy, deathways, and intercultural healthcare in the southern Peruvian Andes Autopsie, pratiques mortuaires et soins de santé interculturels dans le sud des Andes péruviennes

open access: yesJournal of the Royal Anthropological Institute, Volume 32, Issue 2, Page 456-473, June 2026.
While death remains a popular topic for anthropology, relatively few ethnographic accounts consider the modern bureaucratic processes accompanying it. One such process is public health autopsy, which scholars have largely taken for granted. Existing analysis has regarded it as a form of ‘cultural brokering’ and autopsy reluctance in communities is seen,
David M.R. Orr
wiley   +1 more source

L'emigration portugaise qualifiée dans le contexte européen

open access: yes, 2017
Devant le renouvellement de l’émigration portugaise en Europe, une enquête réalisée en 2014 fait le point sur les représentations que les migrants portent sur leur propre parcours.
Cabrito, Belmiro   +11 more
core  

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

open access: yesAccounting 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

Twitter dans un contexte académique

open access: yes, 2013
Twitter dans un contexte ...
Aventurier, Pascal, Decognet, Veronique
core  

Auditor Task Prioritization Hiérarchisation des tâches d’audit

open access: yesContemporary Accounting Research, Volume 43, Issue 2, Page 849-867, Summer 2026.
ABSTRACT We study how auditors prioritize tasks and how variations in task order influence auditors' performance. Drawing on conservation of resources theory, we develop and test our hypotheses through three experiments involving over 350 professional auditors. The first two experiments assess the impact of task order on performance.
Bart Dierynck, Christian P. H. Peters
wiley   +1 more source

Sustainability Controls as Technologies of Actorhood: Constructing the Responsible Supplier in Global Supply Chains Le contrôle de la durabilité comme technologie d'actorialité : façonner le fournisseur responsable dans les chaînes d'approvisionnement mondiales

open access: yesContemporary Accounting Research, Volume 43, Issue 2, Page 1119-1144, Summer 2026.
ABSTRACT This paper examines how accounting and control practices constitute and distribute agency and responsibility for sustainability in global supply chains. Drawing on a field study in the fashion industry, we describe the sustainability control practices used by a major buyer firm vis‐à‐vis its suppliers and trace their evolution from a ...
Martin Messner   +2 more
wiley   +1 more source

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