Results 161 to 170 of about 146,385 (281)
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
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 +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 +3 more
wiley +1 more source
The Hollowing Out of News: The Implications of the Erosion of Public Interest Journalism
Accounting &Finance, EarlyView.ABSTRACT This essay examines the structural erosion of public interest journalism and its implications for public accountability, institutional trust and research. Focusing on Australia, with Anglo‐American comparisons, it shows how economic, technological and regulatory disruptions have undermined investigative journalism, thereby weakening scrutiny ...
Clinton Free
wiley +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 +2 more
wiley +1 more source
American Anthropologist, EarlyView.ABSTRACT The creation of critical research spaces, such as ethnography labs, studios, and other collaborative research environments, requires attention and attunement in anthropology to focus on the kinds of imaginative and generative spaces where creative ethnographic research can unfold as scholarship.
Fiona P. McDonald
wiley +1 more source
Rethinking criminal profiling through cognitive artificial intelligence. [PDF]
Front Artif IntellBuele J +2 more
europepmc +1 more source
Hair Degradation Patterns in Aquatic and Soil Environments
Archaeometry, EarlyView.ABSTRACT Hair is a biological material that can provide information in archaeology and forensics. Previous studies have mainly examined changes occurring post‐mortem. In this study, we focused on hair pulled out ante‐mortem. The aim of the study was to identify patterns in the degradation of hair in water and soil.
Katarzyna Palacz‐Ziółek +3 more
wiley +1 more source