Results 231 to 240 of about 538,636 (315)

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

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall   +2 more
wiley   +1 more source

The Impact of Disclosure on Diversity: Evidence From the Canada Business Corporations Act

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We examine the impact of a 2020 “comply‐or‐explain” disclosure mandate implemented in Canada. This regulation imposed the first disclosure mandate extending beyond gender diversity to include racial diversity. Using federally registered public firms as a treatment group and provincially registered public firms as a control group, we establish ...
Thomas Bourveau   +2 more
wiley   +1 more source

Plant pathogen profiling with the EpiPvr package

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract This study introduces a flexible framework for epidemiological profiling of insect‐borne plant pathogens (IBPPs), utilising readily available experimental data. The framework is applicable to most IBPPs transmitted by insects feeding on plant veins, with particular relevance to whitefly‐borne viruses that impact cassava production in sub ...
Ruairí Donnelly   +2 more
wiley   +1 more source

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