Results 51 to 60 of about 1,808 (184)

The Role of National Culture in ESG Risk Management: Empirical Evidence From STOXX Europe 600

open access: yesCorporate Social Responsibility and Environmental Management, Volume 33, Issue 4, Page 5383-5397, July 2026.
ABSTRACT This study investigates the role of national culture in influencing firms' Environmental, Social, and Governance (ESG) risk management. Anchored to institutional theory, the research focuses on Hofstede's national cultural dimensions (power distance, individualism, long‐term orientation, and uncertainty avoidance) as factors associated with ...
Alberto Tonelli   +3 more
wiley   +1 more source

Relationships Between Climatic Variation and Population Dynamics of the Threatened Mohave Ground Squirrel

open access: yesEcology and Evolution, Volume 16, Issue 7, July 2026.
Demography of Mohave ground squirrels, a state‐threatened species, was influenced by individual, geographic, and environmental factors. Our results illustrate how long‐term population monitoring can be used to support management of conservation‐relevant species affected by climate change and drought.
Sharon A. Poessel   +4 more
wiley   +1 more source

Determinants of alignment level with public health risk management under COSO - ERM [PDF]

open access: yesRevista Contabilidade & Finanças
This article aimed to analyze the determinants of alignment level of risk management practices in Brazilian municipal health management, based on the perception of municipal managers, using the Committee of Sponsoring Organizations of the Treadway ...
Carla Janaína Ferreira Nobre Rêgo   +1 more
doaj   +1 more source

The Effect of CYP1A2 Gene Polymorphisms on Caffeine Pharmacokinetics and Exercise Performance in Male Recreational Athletes

open access: yesEuropean Journal of Sport Science, Volume 26, Issue 7, July 2026.
ABSTRACT This study examined the effects of caffeine consumption on endurance exercise performance, and the influence of CYP1A2 gene polymorphisms in caffeine pharmacokinetics and exercise performance. The data sets of two randomised, double blind, placebo‐controlled crossover study design experiments have been merged.
Chloe Masters   +4 more
wiley   +1 more source

Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals Collaboration interprofessionnelle : vers une évaluation intégrée des cyberrisques par les auditeurs internes et les spécialistes en cybersécurité

open access: yesContemporary Accounting Research, Volume 43, Issue 2, Page 1034-1063, Summer 2026.
ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar   +3 more
wiley   +1 more source

Stress Model of California: Fault‐Stress Interactions Across a Complex Plate Boundary System From Focal Mechanisms of Small Earthquakes

open access: yesJournal of Geophysical Research: Solid Earth, Volume 131, Issue 5, May 2026.
Abstract California, located along the transform boundary between the Pacific and North American plates, hosts a complex fault system, a long history of damaging earthquakes, and frequent small earthquakes. While earthquakes arise from the buildup and release of elastic stress, detailed knowledge of principal stress orientations, absolute stress ...
Yifang Cheng   +4 more
wiley   +1 more source

Crystal Structures, Raman Spectra, and Thermal Analysis of Cobalt(III) Ammine Coordination Compounds in the Context of Battery Materials

open access: yesZeitschrift für anorganische und allgemeine Chemie, Volume 652, Issue 6, 07 April 2026.
A series of Co(III) ammine coordination compounds, which are potential precursors for battery materials, were synthesized and characterized by X‐ray diffraction, Raman spectroscopy, and thermal analysis. These methods provide complementary insight into structural motifs and decomposition behavior as well as an easy way to identify Co(III) complexes ...
Florian Gattnar   +4 more
wiley   +1 more source

When Technology Meets Turbulence: The Impact of Digital Transformation and Policy Uncertainty on Audit Opinions

open access: yesJournal of Corporate Accounting &Finance, Volume 37, Issue 2, Page 24-58, April 2026.
ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min   +2 more
wiley   +1 more source

Contrôle interne et maîtrise des risques dans le contexte de libéralisation financière : cas des banques marocaines cotées en bourse

open access: yesRevue Marocaine de Recherche en Management et Marketing, 2011
La pertinence du système de contrôle interne et de management des risques bancaires a été remise en question après les scandales financiers internationaux, ayant contribué à mettre en cause quelques uns des soubassements ...
Jihan EL MENZHI
doaj  

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