Results 131 to 140 of about 7,138 (264)

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

open access: yesAccounting 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

Development of a deep learning-based tool for coronary artery stenosis evaluation in forensic autopsies using whole slide imaging. [PDF]

open access: yesInt J Legal Med
Pigaiani N   +12 more
europepmc   +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

open access: yesAccounting 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

Interpol review of detection of AI-generated image and video deepfakes, 2022-2025. [PDF]

open access: yesForensic Sci Int Synerg
van Lierop S   +3 more
europepmc   +1 more source

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

open access: yesAccounting &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

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

open access: yesAddiction, 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

Exploring micro-CT as a novel approach for postmortem fingerprint identification. [PDF]

open access: yesInt J Legal Med
Timmerman GMM   +5 more
europepmc   +1 more source

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

open access: yesAddiction, 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   +5 more
wiley   +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

open access: yesAddiction, 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   +28 more
wiley   +1 more source

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