Results 91 to 100 of about 128,651 (281)

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

donne in viaggio

open access: yes, 2010
ho affrontato il tema del viaggio delle donne ripercorrendo alcune fonti letterarie che parlano di "viaggi ...
VALERIO, ADRIANA
core  

A Commentary on Accounting Education in Transition: Reflections on What 800+ Students Taught Us About ChatGPT Commentaire sur l'enseignement de la comptabilité en pleine mutation : réflexions sur ce que plus de 800 étudiants nous ont appris au sujet de ChatGPT

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This commentary contributes to ongoing discussions in accounting education by examining how undergraduate students perceive and engage with ChatGPT as generative artificial intelligence (AI) becomes more prevalent in learning contexts. Based on survey data and open‐ended reflections from 846 accounting students at a Canadian university, the ...
Sonia Dhaliwal, Anna Czegledi, Ken Dafoe
wiley   +1 more source

sulla Violenza contro le donne

open access: yes, 2018
La Direttrice del Centro Penitenziario di Napoli Secondigliano dott.ssa G. Russo e la Gip presso il Tribunale di Napoli dott.ssa L. D’Ancona discutono con gli studenti della casistica in tema di violenza contro le donne portando le testimonianze del ...
francesca galgano
core  

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Donne e prostituzione nella napoli dell'Ottocento

open access: yes, 2008
Ho presentato la nascita delle istituzioni legate alla cura e alla prevenzione della prostituzione a Napoli nell'800, evidenziando la funzione, i limiti e le novità di tali enti nell'andare incontro alla piaga della prostituzione ...
VALERIO, ADRIANA
core  

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

Comparative Cantillon effects in the Canadian and Australian art markets

open access: yesCanadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract As far back as 1755, Richard Cantillon analyzed how changes in the money supply affected relative prices in the economy. In times of monetary infusion, prices of certain types of goods and services could be expected to rise, depending upon the initial distribution of the money and therefore initial spending.
Douglas J. Hodgson   +2 more
wiley   +1 more source

Presentazione dell’Esposizione“Donne e ricerca: uno sguardo sul mondo”

open access: yes, 2009
Il Coordinamento Napoletano “Donne nella Scienza” è costituito da un gruppo di ricercatrici che operano nei campi della Biologia, Chimica, Fisica e Architettura, all’interno dell’Università “Federico II” e di Enti per la Ricerca.
FUMO, MARINA
core  

Studi e ricerche di scienze umane e sociali

open access: yes, 2014
[It] Gli studi raccolti in questo volume costituiscono il primo ‘Quaderno’ della nuova Collana di pubblicazioni della Scuola di Scienze Umane e Sociali dell’Ateneo fridericiano, promossa con l’intendimento di facilitare il confronto e il dialogo tra ...
DELLE DONNE, Roberto, R. Delle Donne
core   +1 more source

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