Contemporary Accounting Research, EarlyView.ABSTRACT Audits of complex fair value estimates involve evaluating and challenging key client assumptions. Auditors generally lack the necessary expertise to perform this work, and thus, they often engage valuation specialists to perform this audit work.
Tim D. Bauer +2 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce +3 more
wiley +1 more source
A tool supporting person-centred communication among people with cognitive complaints, care partners, and clinicians: a feasibility study. [PDF]
PEC Innovde Rijke TJ +8 more
europepmc +1 more source
“Now we don't have that freedom to not work”: Childhood and parenting in insecurity culture
The British Journal of Sociology, EarlyView.
Allison J. Pugh
wiley +1 more source
DeepZoo: A cost‐effective and modular sampler for ecological studies in the deep ocean
Methods in Ecology and Evolution, EarlyView.Abstract Understanding the structure and dynamics of deep‐ocean communities requires effective sampling of pelagic organisms in near‐bottom waters. These dispersive organisms contribute to biodiversity, connectivity and ecosystem recovery. Yet, current sampling methods remain constrained by size, cost, and depth, leaving key questions unanswered in ...
Johanna N. J. Weston +7 more
wiley +1 more source
Digital inequalities in the sharing economy: A qualitative text analysis from focus groups. [PDF]
PLoS OneCoy-Mesa D +2 more
europepmc +1 more source
Examining the financial and commercial literacy of Australian Indigenous small business owners
Accounting &Finance, Volume 65, Issue 1, Page 667-690, March 2025.Abstract Financial and commercial literacy are essential skills for small business owners to navigate an increasingly complex financial landscape. This study examines the financial and commercial literacy of 592 Indigenous and non‐Indigenous small business owners.
Mark Brimble +5 more
wiley +1 more source
Methodological considerations in interpreting a process evaluation of antimicrobial stewardship for community-acquired pneumonia. [PDF]
Antimicrob Steward Healthc EpidemiolThakkar R, Raina D, Maji C, Anjum V.
europepmc +1 more source
Understanding Digital Financial Literacy Among Older Adults in Sweden
Accounting &Finance, EarlyView.ABSTRACT This study examined digital financial literacy (DFL) among older adults in Sweden, with the aim of refining its conceptualisation for highly digitised welfare states. Sixteen semi‐structured interviews with individuals aged 65–93 across two municipalities were analysed inductively. While online banking and Swish were nearly universal, adoption
Fredrik Lundell, A. F. M. Jalal Ahamed
wiley +1 more source
Green Banking: A Systematic Literature Review of Developed and Developing Countries
Accounting &Finance, EarlyView.ABSTRACT Green banks attract private investment to green projects, facilitating affordable transitions to climate‐resilient economies. However, the existing literature remains fragmented, lacking cross‐country analyses connecting theory, policy design and institutional practice within a multi‐framework, especially regarding the roles of central banks ...
Nga Thi Phuong Luu +3 more
wiley +1 more source