Results 171 to 180 of about 24,920 (261)

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

open access: yesContemporary Accounting Research, Volume 43, Issue 3, Page 1179-1252, Fall 2026.
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

Waywardness as Method for Sustaining Black Community Life in the Global North

open access: yesThe Geographical Journal, Volume 192, Issue 3, September 2026.
ABSTRACT This article offers examples of crowdfunded campaigns led by the Millennial Generation of Black (British) Feminist Creative Collectives (MBBFCCs) to suggest they are acts of ‘waywardness’ (Hartman 2019), which have produced spaces and tools for the sustainability of Black African‐ and Caribbean‐heritage communities in the global north.
Rita Gayle
wiley   +1 more source

Boundaries of Work: Elite Black African Identities and Place of “(Re)productive” Labor in Kenya's Extractive Industries

open access: yesGender, Work &Organization, Volume 33, Issue 5, Page 1947-1958, September 2026.
ABSTRACT This paper examines the positioning of elite Black African women in extractive labor spaces, arguing that their experiences are shaped by interrelated feminist concepts of care, time, experience, equality, and difference. Using an African feminist theoretical framework, the study recenters African epistemologies of work and embodiment to ...
Nerea Amisi Okong'o
wiley   +1 more source

FinTech and Bank Efficiency in China: Evidence From a Dynamic Network Perspective

open access: yesInternational Review of Finance, Volume 26, Issue 3, September 2026.
ABSTRACT This paper examines whether and through which channels financial technology (FinTech) development improves the efficiency of commercial banks. We adopt a meso‐level perspective by measuring external FinTech exposure with two complementary indicators: industry‐level innovation intensity (FinTech‐related Bank Technology Development Awards) and ...
Lifang Li, Mengqi Ouyang, Fangming Xu
wiley   +1 more source

Character and creditworthiness: Unveiling the role of job titles in peer‐to‐peer lending

open access: yesJournal of Financial Research, Volume 49, Issue 3, Page 1205-1228, Fall 2026.
Abstract Using data from the Prosper lending platform, we examine the influence of job‐based trust on credit market dynamics. We find that the generalized trust implied by borrowers' job titles, as a reflection of individuals' ethical and integrity standards in professionals, positively affects listing and loan performance.
Zagdbazar Davaadorj   +2 more
wiley   +1 more source

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