Results 51 to 60 of about 61,350 (178)

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

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

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

Contemporary Accounting Research, EarlyView.
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, Marek Reuter, Torkel Strömsten   +2 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

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

La principale faiblesse de l’évaluation et du contrôle de l’école en France

Revue Internationale d’Éducation de Sèvres, 2008
Good performance of modern education systems is built on three pillars: a framework defined by the authorities governing the school and which includes goals and priorities as well as certain instruments such as programmes; the autonomy of the school and ...
Claude Thélot
doaj   +1 more source

Seek and Ye Might Not Find: The Effects of Contract Framing on Knowledge Sharing and Knowledge Seeking Qui cherche ne trouve pas toujours : les effets liés à la formulation des contrats sur le partage et la recherche de renseignements

Contemporary Accounting Research, EarlyView.
ABSTRACT We conduct two experiments to examine whether and how the framing (bonus vs. penalty) of a target‐based incentive contract affects knowledge sharing and knowledge seeking. In the first experiment, we predict and find that penalty‐framed contracts increase employees' stress due to the fear of potential loss, which in turn reduces their ...
Ta‐Tung (Stephanie) Cheng, Xi (Jason) Kuang, Brian Vansant, Suyun (Sue) Wu   +3 more
wiley   +1 more source

Personal Birth Experiences and Clinician Attitudes About Cesarean Birth: A Cross‐Sectional Study With Female Labor and Delivery Unit Staff

Birth, EarlyView.
Labor and delivery staff's personal experiences with birth are associated with their attitudes about clinical practice. We conducted a cross‐sectional survey of female labor and delivery staff employed at birthing hospitals in Arkansas. A total of 378 staff (physicians, nurses and midwives) from 29 facilities (of 33 birthing hospitals) participated in ...
Tanvangi Tiwari, Emily White VanGompel, James P. Selig, Nirvana Manning, Dora Smith, William Greenfield, Jennifer A. Callaghan‐Koru   +6 more
wiley   +1 more source

Colonial wars and trade restrictions: Fighting for exclusive trading rights

Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract This paper develops a model of colonial wars and trade restrictions, in which two metropolises compete for control over a colony's trade policy. In equilibrium, the metropolis that gains control can improve its terms of trade by restricting its rival's access to colonial trade.
Ivan G. Lopez Cruz, Gustavo Torrens
wiley   +1 more source

Qui veut encore protéger les mineurs non accompagnés en France ? De l’accueil inconditionnel d’enfants en danger à la sous-traitance du contrôle d’étrangers indésirables

Lien Social et Politiques, 2019
Arrivés dans le courant des années 1990, les mineurs non accompagnés sont des individus de moins de 18 ans qui, après un parcours migratoire, se trouvent sur le territoire français sans leur représentant légal.
Sarah Przybyl
doaj   +1 more source

Drivers of bat researchers’ intent to adopt field hygiene practices

Conservation Biology, EarlyView.
Abstract Infectious disease is a growing threat to wildlife, with zoonotic transmission most likely at the human–wildlife interface. One underappreciated activity at this interface is fieldwork with wild animals, but associated risks can be mitigated through field hygiene (FH) practices, such as using personal protective equipment and other appropriate
Joanna L. Coleman, Ewan A. Macdonald, Abigail L. Rutrough, Tanja M. Straka, Todd D. Little, Zachary Stickley, Tigga Kingston   +6 more
wiley   +1 more source