Results 181 to 190 of about 58,442 (252)

Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Regulators are contemplating or mandating precise measurement of financial climate‐risk exposure to promote sustainable investments. We show that such mandates can be counterproductive in the presence of social funds that catalyze change by subsidizing the adoption of cleaner production technologies.
VOLKER LAUX, LUCAS MAHIEUX
wiley   +1 more source

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

Emotional Sensitivity and Work Performance in Lima Firefighters. [PDF]

open access: yesBrain Behav
Loida Rocio CC   +2 more
europepmc   +1 more source

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