Results 201 to 210 of about 109,666 (346)

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

open access: yesContemporary 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   +3 more
wiley   +1 more source

Does Audit Committee Training Increase Audit Effort?

open access: yesAbacus, 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   +2 more
wiley   +1 more source

CPA Calculation Method based on AIS Position Prediction

open access: yesJournal of navigation, 2016
L. Sang   +4 more
semanticscholar   +1 more source

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

open access: yesAccounting &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   +3 more
wiley   +1 more source

When First Nations Don't Count: H.V. Evatt and the Erasure of Palestinian Rights

open access: yesAustralian Journal of Politics &History, EarlyView.
As Minister for External Affairs in the Chifley Government, Herbert Vere Evatt played a pivotal role at the United Nations in securing the partition of Palestine and recognition of the State of Israel. These endeavours were represented by Evatt and in subsequent commentary as exemplifying Evatt's commitment to justice.
Jeff Rickertt
wiley   +1 more source

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