Results 131 to 140 of about 41,729 (266)

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Evaluation of a Collaborative Practice Agreement Intervention to Improve Access to HIV Prevention Services in Southeastern US Pharmacies: Protocol for a Hybrid Type 1 Effectiveness-Implementation Study. [PDF]

JMIR Res Protoc
Hamilton C, Hudson A, Chandra C, Zissette S, Rothman R, Alohan DI, Klepser DG, Quamina A, Woodson RW, Holland D, Crawford ND.   +10 more
europepmc   +1 more source

Prosocial CEOs and Accounting Manipulation Le comportement prosocial des PDG et la manipulation comptable

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh   +3 more
wiley   +1 more source

Engineered acetylcholinesterase-loaded dissolvable microneedles mitigate dermal toxicity by targeting trichlorfon binding and metabolic pathway modulation. [PDF]

Mater Today Bio
Jiang S, Zheng ZW, Gu Q, Li JX, Yu X, Zhang Z.   +5 more
europepmc   +1 more source

Analysts' Cultural Long‐Term Orientation and Their Information Production Orientation culturelle à long terme des analystes et production d'information

Contemporary Accounting Research, EarlyView.
ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen, Jay Heon Jung, Sonya S. Lim, Yong Yu   +3 more
wiley   +1 more source

Role of 2-Hydroxyimines in Chiral Phosphoric Acid-Catalyzed Mannich-Type Reactions: Enhancing Reactivity and Selectivity via Dimerization. [PDF]

J Am Chem Soc
Hecht M, Fischer H, Silva W, Eichstetter V, Scholtes CL, Ferreira AS, Cabrita EJ, Horinek D, Gschwind RM.   +8 more
europepmc   +1 more source

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

Pulmonary artery involvement contributes to the recurrence of hemoptysis after bronchial artery embolization in patients with chronic pulmonary aspergillosis. [PDF]

J Thorac Dis
Chen Y, Liu M, Yu W, Zhong J, Chen S, Zhang T, Qin W, Zhu Z, Li C, Li F.   +9 more
europepmc   +1 more source

Does Audit Committee Training Increase Audit Effort?

Abacus, EarlyView.
Extensive literature has examined audit committee (AC) characteristics, including members’ prior experience and qualifications. However, much of this research uses static proxies for human capital, overlooking the potential for AC members to enhance their skills over time. In this study, we examine both the determinants and consequences of AC training.
Eun Hye Jo, Jung Wha (Jenny) Lee, Tom Scott   +2 more
wiley   +1 more source

Congenital Pericardial Agenesis: An Innocent Finding or Clinically Significant Condition? A Case Series and Literature Review. [PDF]

J Clin Med
Groudeva V, Rovithaki M, Joseph A, Naydenov S.   +3 more
europepmc   +1 more source