Results 31 to 40 of about 222,052 (240)

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie   +2 more
wiley   +1 more source

The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 47-78, March 2025.
ABSTRACT Professional accounting bodies in Canada and the United States, and throughout the world, have funded programs to improve financial literacy for many years. This ongoing interest stems from the expected benefits of improved financial behavior for individuals, society, and financial markets.
Folasade Adesina   +2 more
wiley   +1 more source

2004 International Pinot Noir Celebration Program [PDF]

open access: yes, 2003
This document is the 2004 program for the International Pinot Noir Celebration (IPNC), held annually on the campus of Linfield College in McMinnville, Oregon.
International Pinot Noir Celebration
core   +2 more sources

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki   +4 more
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

Se former à la médiation en archéologie

open access: yesLes Nouvelles de l’Archéologie, 2010
Depuis le début des années 1970, la valorisation de l’archéologie en France connaît un essor important, notamment dans le domaine de la préhistoire (Roy 2005). Actuellement, le panorama de la médiation dans ce domaine est très large.
Isabelle De Miranda
doaj   +1 more source

Penser le journal imprimé à l’heure du numérique dans la presse de Kinshasa. Cas du journal « LE PHARE » [PDF]

open access: yesZiglôbitha, 2023
Résumé : L’informatique et ses corolaires ont modifié et changé des habitudes quotidiennes. Aucun domaine de la vie ne reste à l’écart de la révolution numérique.
KAZADI NDUBA Raphael
doaj  

2010 International Pinot Noir Celebration Program [PDF]

open access: yes, 2010
This document is the 2010 program for the International Pinot Noir Celebration (IPNC), held annually on the campus of Linfield College in McMinnville, Oregon.
International Pinot Noir Celebration
core   +1 more source

Audit Quality From a Service Perspective: A Systematic Literature Review

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha   +3 more
wiley   +1 more source

Artificial Intelligence and Auditing: A Bibliometric Study Intelligence artificielle et audit : étude bibliométrique

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Artificial intelligence (AI) tools are used to assist auditors in analyzing large amounts of data, automating audit tasks, and identifying risks and opportunities. AI can help improve the efficiency and accuracy of the auditing process as well as create value for both audit firms and their clients.
Nicolas Epelbaum   +1 more
wiley   +1 more source

Home - About - Disclaimer - Privacy