Results 51 to 60 of about 441,866 (223)

Amidst (waste) abundance: world‐making and struggles in hosting a municipal landfill in the Bolivian lowlands Au milieu de l'abondance (de déchets) : fabrication du monde et luttes liées à la gestion d'une décharge municipale dans les basses terres de Bolivie

Journal of the Royal Anthropological Institute, EarlyView.
In recent decades, solid waste has proliferated worldwide, becoming a pressing global issue. This article explores the role of Indigenous people dwelling within and upon emerging waste scenarios, with a specific focus on involved forms of sociality and ontological contestation. Drawing on the case of a municipal landfill sited on a Guarani community in
Vanesa Martín Galán
wiley   +1 more source

L’évolution du rôle du système d’évaluation

Revue Internationale d’Éducation de Sèvres, 2008
This article goes back over the history of school assessment in Chile, showing how the country has progressed from a system based on autonomous schools, subject to market regulation, to a more centralised system with greater State intervention to promote
Leonor Cariola Huerta, Lorena Meckes
doaj   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

L’irruption de l’évaluation en Chine

Revue Internationale d’Éducation de Sèvres, 2008
Against the backdrop of a booming economy, China set itself the target of devoting 4% of GDP to education in 2000. Local government has been made responsible for the nine-year compulsory education programme and must finance it.
XiaoHui Wang
doaj   +1 more source

Diaspora, Développement et Citoyenneté: Les Migrants Originaires du Bassin du Fleuve Sénégal [PDF]

, 2005
The author analyses the contribution of the diaspora on the development of their ...
Olivier le Masson, Samba Yatera
core  

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

Confession and political normativity: control of subjectivity and production of the subject [PDF]

, 2015
The theme of confession, present in the reflection of Michel Foucault since the early 1960s, pursued the same direction of his researches from the late 1970s concerning the problem of government and the studies of governmentality. Under this perspective,
Avelino, Nildo
core   +4 more sources

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
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, 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

Recurrent Attempts to Renovate Management ControlRevisited through a Simons' Perspective [PDF]

On propose de caractériser un système de pilotage et de contrôle à partir de trois dimensions: l'implication des managers, la spécificité des outils, la relation avec le système d'incitation.
Jean-Pierre Ponssard, Nicolas Berland, Olivier Saulpic   +2 more
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