Results 121 to 130 of about 40,221 (277)
Accounting 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
Epidemiologia e Serviços de SaúdeObjective To evaluate the completeness, consistency, and duplicity of self-mutilation reports among adolescents in Santa Catarina, from 2014 to 2023. Methods This study evaluated reports recorded in the Notifiable Diseases Information System (Sistema ...
Thayse de Paula Pinheiro +3 more
doaj +2 more sources
The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture
Abacus, EarlyView.In the wake of recent financial crises and scandals, risk culture has increasingly become the focus of various actors, such as supervisors, financial service providers, academics, and consultants. While it is acknowledged that a proper risk culture is needed to make banks safer, as an intangible, organizational, and social phenomenon, risk culture is ...
Niclas Dürst, Jennifer Kunz
wiley +1 more source
Documentation for the machine-readable version of the Smithsonian Astrophysical Observatory Star catalogue (SAO) version 1984 [PDF]
An updated, corrected and extended machine readable version of the Smithsonian Astrophysical Observatory star catalog (SAO) is described. Published and unpublished errors discovered in the previous version have been corrected, and multiple star and ...
Roman, N. G., Warren, W. H., Jr.
core +1 more source
Accounting &Finance, EarlyView.Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo +3 more
wiley +1 more source
Doppio senso: natura e seconda natura
Rivista di EsteticaThere is a passage from Hegel’s Lectures on Aesthetics in which he speaks of the duplicity of the word “sense”. This duplicity is truly remarkable because it indicates, at the same time, the corporeal immediacy of something and the meaning, the abstract,
Maurizio Ferraris
doaj +1 more source
Unveiling Corruption's Influence on Insider Trading: US Insights
Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi +3 more
wiley +1 more source
Developing Professional Scepticism in the Accounting Classroom: A Case Study Approach
Accounting &Finance, EarlyView.ABSTRACT Professional scepticism is an important attribute that accountants should possess. We examine whether a sequence of case studies targeting elements of scepticism can improve accounting students' disposition to act sceptically (trait scepticism).
Prerana Agrawal +3 more
wiley +1 more source
From Human Hands to Machine Minds: Financing AI‐Driven Entrepreneurship in Reward‐Based Crowdfunding
Accounting &Finance, EarlyView.ABSTRACT This study examines the effect of artificial intelligence (AI) adoption on financing performance in reward‐based crowdfunding. Using Kickstarter data from US projects, we find that AI projects have lower pledged amounts, receive fewer donations and attract fewer backers.
Zirui Song, Yihui Lan, Yuan George Shan
wiley +1 more source
Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad
Asia‐Pacific Economic History Review, EarlyView.Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley +1 more source