Results 161 to 170 of about 5,667 (255)

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

Examining the financial and commercial literacy of Australian Indigenous small business owners

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 667-690, March 2025.
Abstract Financial and commercial literacy are essential skills for small business owners to navigate an increasingly complex financial landscape. This study examines the financial and commercial literacy of 592 Indigenous and non‐Indigenous small business owners.
Mark Brimble   +5 more
wiley   +1 more source

Global agricultural value chains and food prices

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract We study the relationship between the extent of participation in global agricultural value chains (GAVCs) and food prices at the country level. Using longitudinal data on a sample of 138 countries for the period 2000–2015 and a shift‐share instrumental variable design, we study how the extent of a country's participation in GAVCs in a given ...
Bernhard Dalheimer, Marc F. Bellemare
wiley   +1 more source

When wine walked into grocery stores: Examining the (un)intended economic consequences of wine Sale reform in Tennessee

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Alcohol policy liberalization is a contentious issue in the United States, including debates over whether grocery stores should be allowed to sell wine. This issue reflects a dilemma between accommodating consumer convenience, promoting wine industry growth, and generating tax revenue, versus concerns about potential harm to liquor stores ...
Jiayu Sun   +3 more
wiley   +1 more source

Lung V5 and Planning Target Volume/Lung Volume Ratio as Independent Risk Factors for ≥Grade 2 Radiation Pneumonitis after Moderately Hypofractionated Radiotherapy: A Retrospective Study

open access: yesAsia-Pacific Journal of Clinical Oncology, EarlyView.
Lung V5 and the planning target volume/lung volume ratio were identified as independent dosimetric risk factors for clinically significant radiation pneumonitis following moderately hypofractionated radiotherapy for lung cancer. Maintaining V5 < 35% may help mitigate this risk in clinical practice.
YuanYou Yang   +3 more
wiley   +1 more source

Home - About - Disclaimer - Privacy