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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

Gestão fiscal e pilares da Lei de Responsabilidade Fiscal: evidências em grandes municípios

Revista de Administração Pública, 2018
Resumo De uma perspectiva multidimensional da gestão fiscal, este trabalho analisa a relação entre indicadores de cumprimento de metas e limites fiscais com variáveis representativas dos pilares planejamento, transparência e controle.
Cláudia Ferreira da Cruz, Luís Eduardo Afonso +1 more
doaj +2 more sources

NECESSIDADE DO DIÁLOGO ENTRE O DIREITO E A EDUCAÇÃO: INTERDISCIPLINARIDADE NO FOMENTO À CIDADANIA

Revista de Estudos Jurídicos da UNESP, 2021
O presente artigo tem por objetivo demonstrar o necessário diálogo entre o Direito e a Educação para a promoção da cidadania. Assumindo como marco teórico a efetivação do direito à educação como condição para o exercício pleno da cidadania, a pesquisa ...
Elisângela Inês Oliveira Silva de Rezende, Mário Lúcio Quintão Soares +1 more
doaj +1 more source

Engagement Quality Reviews: An Evolving and Interactive Process Revues de la qualité des missions : un processus en évolution et interactif

Accounting Perspectives, EarlyView.
ABSTRACT This study investigates how evolving regulatory and professional standards have shaped engagement quality review (EQR) partners' assessments of the review process, compared with an earlier study of review partners' assessments of the EQR process, and how these views differ from those of engagement partners.
Michael Favere‐Marchesi
wiley +1 more source

DESCENTRALIZAÇÃO DE POLÍTICAS FISCAIS E CRESCIMENTO ECONÔMICO: UMA ANÁLISE EMPÍRICA COM DADOS EM PAINEL DOS MUNICÍPIOS PERNAMBUCANOS/Decentralization of fiscal policies and economic growth: an empirical panel data analysis of pernambuco municipalities

Informe Gepec
Este estudo investiga o impacto da descentralização fiscal no crescimento econômico municipal, empregando modelos de crescimento com dados em painel.
Wellington Ribeiro Justo, Alessandro Alves dos Santos Silva +1 more
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 +3 more
wiley +1 more source

La communication fiscale au Maroc: les obstacles à la socialisation du contribuable

Revue Marocaine de Recherche en Management et Marketing, 2016
Le système fiscal marocain est fondé sur plusieurs lois qui en définissent les principes ainsi qu’une charte publiée en 2011 visant à améliorer le comportement de l’administration fiscale envers les assujettis.
Khanfor Abdelkader, Youssef ELWAZANI
doaj

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

Contemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley +1 more source

From Words to Actions: The Impact of Specificity and Causality in Narrative Feedback on Employee Performance Improvement Des paroles aux actes : incidence de la spécificité et de la causalité dans la rétroaction narrative sur l'amélioration du rendement des employés

Contemporary Accounting Research, EarlyView.
ABSTRACT With the widespread use of narrative feedback in companies, understanding how such feedback can be valuable for employee performance improvement is important. Drawing on proprietary data from an e‐commerce company, we investigate the role of specificity and causality—two key language characteristics for self‐regulation and learning.
Jan Lampe, Utz Schäffer, Daniel Schaupp
wiley +1 more source

Charting the decline of the fourth wave: US overdose deaths by race, ethnicity and substance involvement

Addiction, EarlyView.
Abstract Aims To characterize decreases in overdose death rates in the United States (US) between 2023 and 2024 by race/ethnicity, and substance involvement. Design Population‐based study of national death records accessed via the Centers for Disease Control and Prevention (CDC) Wide‐ranging ONline Data for Epidemiologic Research (WONDER) platform ...
Joseph R. Friedman +6 more
wiley +1 more source

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