Results 151 to 160 of about 11,518 (206)

Thai Expectations of the EU's Evolving Security Role: Opportunities and Limitations

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article analyses Thailand's perceptions of the European Union (EU) as an actor in the Indo‐Pacific, based on interviews with 13 government officials and foreign policy influencers conducted under the EU in the Indo‐Pacific (EUIP) Jean Monnet Network. It examines how Thai elites interpret the EU's priorities, geopolitical relevance and the
Natthanan Kunnamas, Heidi Maurer
wiley   +1 more source

Audit Quality From a Service Perspective: A Systematic Literature Review

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha   +3 more
wiley   +1 more source

Auditor Task Prioritization Hiérarchisation des tâches d’audit

open access: yesContemporary Accounting Research, EarlyView.
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

Investment centre manager's multiperiod fairness perceptions and intertemporal dependency

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 3-36, March 2025.
Abstract This paper explores the motivation of investment centre managers when their investment centre's performance is affected by decisions made by their predecessor. Through a qualitative case study of a Japanese manufacturer, the effectiveness of conventional remedies for motivational issues and further motivational issues caused by the same ...
Hiroyuki Selmes‐Suzuki
wiley   +1 more source

The Power of Professional Expertise: Unravelling the Boardroom Diversity Puzzle Through a Machine Learning Approach

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines how board expertise diversity influences firm performance using a novel machine learning approach to classify directors' professional backgrounds. Drawing on data from Spanish listed firms, we develop multidimensional expertise profiles that capture multiple skills held by each director.
Fernando Hernández‐Atienza   +4 more
wiley   +1 more source

On the need and contents of a specific addiction recovery research agenda

open access: yesAddiction, EarlyView.
Abstract Background For decades knowledge about the etiology, epidemiology, neurobiology, typology, and treatment of addiction in various populations has been well documented and widely disseminated. In more recent years, there has been a growing interest in investigating the prevalence, multiple pathways, and mechanisms that facilitate sustained ...
William L. White, John F. Kelly
wiley   +1 more source

The ethics of responding to democratic backsliding abroad

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract The past decade has seen a marked shift as many previously liberal democratic states have backslidden, taking authoritarian turns. How should liberal actors respond to democratic backsliding by others? Although it might seem that it is vital for liberal actors to react robustly to avoid complicity or to maintain their liberal integrity, this ...
James Pattison
wiley   +1 more source

Can riots represent? A democratic theory

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Political theory has been perennially concerned with interrogating, identifying, and clarifying the political functions of riots. Yet, political theorists have mostly fallen short of explaining the relationship between riots and democracy, although this is central to the democratic theory of contestation and crucial for evaluating the ...
Alexis Bibeau‐Gagnon
wiley   +1 more source

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