Results 151 to 160 of about 51,458 (235)

Atlantica Cinemas Limited: Behind the Screens at a Small Business Audit Atlantica Cinemas Limited : dans les coulisses de l'audit d'une petite entreprise

Accounting Perspectives, EarlyView.
ABSTRACT This CPA‐style case focuses on Atlantica Cinemas, an independent cinema chain operating in Atlantic Canada. Students are called upon to draft an audit planning memo that considers the nature of the company's operations, structure, and ownership. Several key financial reporting issues are also explored.
Ryan Stack, Ashley Doyle, Zac Konings
wiley   +1 more source

Assessing University Performance Using Financial Statements Évaluation du rendement des universités fondée sur les états financiers

Accounting Perspectives, EarlyView.
ABSTRACT This instructional case asks students to assess and communicate the financial performance of Ontario postsecondary institutions following the 2021 insolvency at Laurentian University, a publicly funded postsecondary institution in the province of Ontario, Canada.
Staci A. Kenno, Barbara J. Sainty, Michelle Lau   +2 more
wiley   +1 more source

The Virtual Pivot: Adaptive Investor Relations in the Face of Disruption Le virage virtuel : le caractère adaptatif des relations avec les investisseurs face aux perturbations

Contemporary Accounting Research, EarlyView.
ABSTRACT The capacity of firms to communicate effectively with investors during periods of disruption is a critical but understudied dimension of corporate adaptability. The COVID‐19 pandemic offers a rare empirical setting to observe such adaptability: It eliminated in‐person investor events almost overnight, forcing firms to either withdraw from ...
Andrea K. Down, Nayana Reiter, Aida Sijamic Wahid   +2 more
wiley   +1 more source

Staffing Leverage at the Audit Office and Audit Quality L'influence de la dotation en personnel des bureaux d'audit sur la qualité des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT The PCAOB posits that audit partner and manager involvement, primarily through greater supervision and review (“oversight”) of audit engagements, is an important determinant and indicator of audit quality. We test this notion by empirically examining the link between staffing leverage, as measured by an office's ratio of audit partners and ...
Joshua A. Khavis, Mengtian Li, Brandon Szerwo   +2 more
wiley   +1 more source

Black Accountants' Pursuit of Partnership La quête de l'accession au statut d'associé des comptables de race noire

Contemporary Accounting Research, EarlyView.
ABSTRACT Recent AICPA surveys indicate disproportionate attrition among Black professionals attaining partnership in US public accounting firms, underscoring the need to better understand their experiences. Despite repeated calls for examination, understanding of these experiences remains limited, partly due to the difficulty in accessing the few Black
Jennifer Joe, Eldar Maksymov, Kerri‐Ann Sanderson   +2 more
wiley   +1 more source

Choosing the Stage: The Strategic Role of Disclosure Venues in Guidance Revisions Choisir la scène : le rôle stratégique des plateformes de communication dans la révision des prévisions

Contemporary Accounting Research, EarlyView.
ABSTRACT When managers revise earnings guidance between earnings announcements, they choose not only what to disclose but also where to disclose—in a standalone release, a guidance call, an investor conference, or an analyst/investor (A/I) day. These venues differ in audience, format, and visibility, raising the question of whether venue choice is a ...
Akash Chattopadhyay, Nayana Reiter, Mani Sethuraman   +2 more
wiley   +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

Modern Slavery in Supply Chains: Accounting Perspectives, Evidence and Future Research

Accounting &Finance, EarlyView.
ABSTRACT There is an urgent need to examine how accounting can contribute to addressing modern slavery in supply chains. To achieve this, a review of the existing literature at the intersection of accounting and modern slavery is essential. This article presents a review of accounting research on modern slavery in supply chains.
Suraiyah Akbar, Kamrul Ahsan, Mohammad Azim, Tarek Rana   +3 more
wiley   +1 more source

Assurance and Biodiversity Reporting: Evidence From Top Australian Mining Companies

Accounting &Finance, EarlyView.
ABSTRACT Our study examines the current state of biodiversity reporting assurance and the challenges associated with it among top Australian mining companies. Using a qualitative interview design and review of top Australian mining companies' biodiversity assurance disclosures, we find that the vast majority of Australian mining companies do not obtain
Damilola Felix Eluyela, Rakesh Pandey, Mansi Mansi   +2 more
wiley   +1 more source

Endogenous and Exogenous Drivers of Refugee Policy of the Transit State: The Case of Indonesia

Australian Journal of Politics &History, EarlyView.
ABSTRACT Most studies on transit states emphasise exogenous influences on domestic refugee policymaking, with little consideration of endogenous factors to the state itself. Exploring literature from migration studies, refugee studies and international law studies, we identify and classify nearly identical endogenous and exogenous drivers of refugee ...
Anita Herlina, Kynan Gentry, Kirsten Martinus   +2 more
wiley   +1 more source