Results 161 to 170 of about 66,758 (286)

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

Coping With Changing Skill Requirements: Does Disaffirmation Versus Affirmation Affect Auditors' Reliance on AI‐Supported Advice From Specialists? Composer avec l'évolution des aptitudes requises : la dévalorisation (par rapport à l'affirmation) influence‐t‐elle le recours des auditeurs aux conseils de spécialistes qui s'appuient sur l'IA ?

Contemporary Accounting Research, EarlyView.
ABSTRACT The digital evolution in auditing has triggered a rapid shift in auditors' required skill sets, with audit firms heavily investing in and extolling advanced data analytics and artificial intelligence (AI) capabilities. However, this strong emphasis on newly required digital skills can lead many experienced auditors, who perceive these ...
Mark E. Peecher, Christian P. R. Pietsch, Sebastian Stirnkorb, Isaac L. Yamoah   +3 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

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, Jason M. Nagata, Suzanne Nielsen   +2 more
wiley   +1 more source

5‐HT2A receptor agonism by tert‐leucinamide and valinamide synthetic cannabinoids: In vitro and in vivo evidence

British Journal of Pharmacology, EarlyView.
Abstract Background and Purpose New synthetic cannabinoid receptor agonists (SCRAs) are associated with severe adverse effects, including unexpected psychiatric symptoms. These compounds are mainly active through their potent agonism on the cannabinoid receptors CB1 and CB2.
Giorgia Corli, Deborah Rudin, Dino Luethi, Matthias E. Liechti, Sabrine Bilel, Matteo Marti, Henrik Green, Manuela Carla Monti, Caitlyn Norman   +8 more
wiley   +1 more source

Development and analytical validation of a targeted short‐read next generation sequencing‐based pharmacogenetic panel for comprehensive variant detection

British Journal of Pharmacology, EarlyView.
Abstract Background and Purpose Genomic profiling of patients for genetic variants that modify the effect of specific medications has many benefits, including the possibility of avoiding toxicities and ensuring an adequate effect of the medication. Our intention was to develop a comprehensive, high‐quality pharmacogenetic test panel for clinical use ...
Anna Gréen, Nils Johan Fredriksson, Michael Andresen, Jon Jonasson, Malin Lindqvist Appell, Henrik Gréen   +5 more
wiley   +1 more source

Competence in digital forensics

Forensic Science International: Digital Investigation
Graeme Horsman, Andrew Dodd
openaire   +1 more source

The technical and practical implementation of fundus photography in equids

Equine Veterinary Education, EarlyView.
Summary Background Fundus photography is an important diagnostic tool in human and veterinary medicine. Advances in research are increasing its accessibility in human medicine. However, there is a lack of studies on modern fundus photography in animals, particularly in horses. Objectives To assess the use of a portable fundus camera developed for human
I. Vierling, B. Wollanke, V. Franzen
wiley   +1 more source

Before It Was ‘New’: A Neglected History of Lived Experience–Led Criminal Justice

The Howard Journal of Crime and Justice, EarlyView.
ABSTRACT A growing range of criminal justice initiatives are being shaped and delivered by people with lived experience, including peer mentoring, prisoner councils and policy advocacy roles. While often seen as recent innovations, we reveal a deeper, largely unacknowledged history dating back to at least the 19th century.
Gillian Buck, Matthew Rive, Annabelle Rogers   +2 more
wiley   +1 more source