Results 31 to 40 of about 256 (133)

Lost in Evaluation: The Intricacies of First‐ and Second‐Order Evaluations in Auditors' Promotion Committees in the Big 4 Audit Firms

open access: yesContemporary Accounting Research, Volume 43, Issue 1, Page 370-397, Spring 2026.
ABSTRACT The evaluation of auditors in the Big 4 audit firms has largely remained a “black box” in accounting and audit research. Little is known about how these processes operate within audit firms or how they relate to promotion decisions. This study addresses this gap by providing direct insight into promotion committee decision‐making.
Claire Garnier   +2 more
wiley   +1 more source

From rhetoric to measurement: The economics of wetland conservation

open access: yesCanadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, Volume 74, Issue 1, Page 56-77, March 2026.
Abstract Wetland conservation continues to be a pressing issue as wetlands continue to be lost due to urban, industrial, and agricultural expansion. This paper synthesizes the current knowledge about wetland conservation economics in Canada, with a focus on prairie landscapes. We review the methods economists use to empirically measure the costs (i.e.,
Patrick Lloyd‐Smith   +2 more
wiley   +1 more source

Orchids in the Open: Understanding Biodiversity Beyond Madagascar's Forests

open access: yesDiversity and Distributions, Volume 32, Issue 3, March 2026.
ABSTRACT Aim Orchids make up 8% of Madagascar's vascular plant species richness and are typically associated with the island's forests. Yet most of the island is covered by open ecosystems, long dismissed as degraded. This perception has contributed to their neglect, limiting our understanding of species ecology and hindering conservation action in ...
Jakub D. Wieczorkowski   +8 more
wiley   +1 more source

Cold hardiness mechanisms and modeling: existing approaches and future avenues

open access: yesNew Phytologist, Volume 249, Issue 6, Page 2668-2682, March 2026.
Summary Cold hardiness models are useful tools to predict cold damage in plants, such as those produced by unseasonal temperature cycles or by increased cold exposure. Although development of these models started about five decades ago, their applications remain limited.
Guillaume Charrier   +3 more
wiley   +1 more source

Biological Flora of Britain and Ireland: Geranium sylvaticum*

open access: yesJournal of Ecology, Volume 114, Issue 2, February 2026.
Geranium sylvaticum is a perennial forb of upland grasslands, woodlands and riverbanks in northern Britain, with scattered native occurrences also in Wales, central England and Northern Ireland. It has an extensive native range in Europe and Asia. The species is gynodioecious, with individual plants typically female or hermaphrodite.
Markus Wagner   +6 more
wiley   +1 more source

The Effect of Physical Disability on Employment

open access: yesScottish Journal of Political Economy, Volume 73, Issue 1, February 2026.
ABSTRACT The relationship between physical disability and employment is explored using microdata for older working‐age women in the 2016 Irish Census of Population and historical data on the incidence of infectious diseases. Two‐stage least squares and recursive bivariate probit estimations are employed to account for the potential endogeneity of ...
Irene Mosca
wiley   +1 more source

Minimizing aviation lighting duration reduces bat attraction to wind turbines

open access: yesJournal of Applied Ecology, Volume 63, Issue 1, January 2026.
This study provides empirical evidence that attraction behaviour of bats towards wind turbines is driven, at least partially, by red aviation lighting. We also demonstrate that smart lighting of wind turbines, such as the ADLS, could cost‐effectively help mitigate disruption of bat habitat use and the associated collision risks.
Gaëlle Larnoy   +7 more
wiley   +1 more source

Higher education institutions and Sustainable Development Goals: Examining the perceptions of U15 Canada officials

open access: yesCanadian Geographies / Géographies canadiennes, Volume 70, Issue 1, Spring / printemps 2026.
Abstract The Sustainable Development Goals (SDGs) reflect the complex challenges of the 21st century, which are multifaceted and demand multidimensional solutions, involving multiple actors in the decision and implementation process. The interdisciplinary, whole‐of‐society approach of the SDGs implicates higher education institutions (HEIs) to employ ...
Kavanagh Lambert   +3 more
wiley   +1 more source

Functional regression with intensively measured longitudinal outcomes: a new lens through data partitioning

open access: yesCanadian Journal of Statistics, Volume 53, Issue 4, December 2025.
Abstract Modern longitudinal data from wearable devices consist of biological signals at high‐frequency time points. Distributed statistical methods have emerged as a powerful tool to overcome the computational burden of estimation and inference with large data, but methodology for distributed functional regression remains limited.
Cole Manschot, Emily C. Hector
wiley   +1 more source

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