Results 141 to 150 of about 18,710 (254)

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

How Professional Accountants Learn in the Workplace: A Structured Literature Review Modes d'apprentissage des comptables au travail : revue structurée de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger, Nicholle Kovach, Dorian Lane   +2 more
wiley   +1 more source

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

Abacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew, Max Baker, Xiaojiao Wang, Monique Sheehan   +3 more
wiley   +1 more source

Lost in the Language: Data Breaches and the Strategic Fog of Risk Disclosures

Accounting &Finance, EarlyView.
ABSTRACT This study examines whether firms strategically adjust the readability of Item 1A (“Risk Factors”) disclosures following data breaches. Using U.S. firm‐year observations from 2006 to 2023, we find that data breaches are associated with a significant decline in Item 1A readability.
Ling Tuo, Shipeng Han
wiley   +1 more source

Digital Forensic Facial Reconstruction using Population Specific Soft Tissue Thickness Data: A Comparative Study of Indian Regional Datasets.

J Pharm Bioallied Sci
Kundu A, Pandey A, Silajiya D, Thakor M, Jadhav DS, Patel U, Dholakiya N.   +6 more
europepmc   +1 more source

What anabolic–androgenic steroids reveal about the limits of current harm reduction models

Addiction, EarlyView.
Abstract Background Harm reduction has largely been shaped by responses to psychoactive drug use where the most urgent harms are acute. These models focus on overdose, blood‐borne viruses, and rapid‐onset toxicity related harms. When applied wholesale to anabolic–androgenic steroids (AAS), they obscure the distinctive pharmacology, consumer typologies,
Timothy Piatkowski, Jason M. Nagata, Suzanne Nielsen   +2 more
wiley   +1 more source

The role of forensic evidence in Indonesia's criminal justice. [PDF]

Forensic Sci Int Synerg
Bakhtiar HS, Ilyas A, Kholiq A, Bakhtiar HS, Yusup A.   +4 more
europepmc   +1 more source

Trends in new psychoactive substance poisonings in the Netherlands: A 14‐year retrospective analysis (2012–2025)

Addiction, EarlyView.
Abstract Background and aims Data on the presence of new psychoactive substances (NPS) mainly originate from drug‐checking, law enforcement and wastewater analysis sources, while data on NPS poisonings are scarce. In Europe, the documented incidence rate of NPS poisonings is highest in the Netherlands.
Johanna J. Nugteren‐van Lonkhuyzen, Irma S. van den Hengel‐Koot, Claudine C. Hunault, Dylan W. de Lange, Antoinette J. H. P. van Riel, Laura Hondebrink   +5 more
wiley   +1 more source

Interpol review of forensic image and video analysis, 2022-2025. [PDF]

Forensic Sci Int Synerg
Geradts Z, van Lierop S, Kombrink M.
europepmc   +1 more source

Promoting smoking cessation and preventing relapse to tobacco use following a smokefree mental health in‐patient stay: A multi‐centre randomised controlled feasibility study

Addiction, EarlyView.
Abstract Aims This study assessed the feasibility and acceptability of a new theory‐ and evidence‐based intervention designed to prevent return to pre‐admission smoking behaviours after discharge from a smokefree mental health in‐patient setting in the United Kingdom (UK).
Petal Petersen Williams, Lisa Huddlestone, Emily Shoesmith, Jennifer Sweetman, Heidi Stevens, Alex Mitchell, Fraser Wiggins, Lesley Sinclair, Victoria Exley, Catherine Hewitt, Judith Watson, Qi Wu, Jodi Pervin, Moira Leahy, Claire Paul, Lion Shahab, Michelle Horspool, Tim Coleman, Simon Hough, Elena Ratschen, the SCEPTRE Collaboration team, Lesley Colley, Samantha Brady, John Britton, Simon Gilbody, Steve Parrott, Peter Coventry, Gregor Russell, Paul Galdas   +28 more
wiley   +1 more source