Results 131 to 140 of about 354,169 (304)
Accounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley +1 more source
Energy and exergy efficiency of a daily heat storage unit for buildings heating
Revue des Énergies Renouvelables, 2009 This paper deals with a daily solar storage system conceived and built in Laboratoire de Maîtrise des Technologies de l’Energie (LMTE, Borj Cedria). This system consists mainly of (i) a heat storage unit which consists of a wooden case with dimension of ...
M. Hazami +4 more
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Reporting Control Deficiencies in Repeat Internal Audit Engagements*
Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley +1 more source
Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley +1 more source
Accounting 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
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
Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡
Accounting 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
Signum: Estudos da Linguagem, 2013 Cette étude concerne les variantes lexicales pour le mot espadrilles dans l’Etat du Paraná et dans la région Nord-Est du Brésil, sous un regard ethnolinguistique.
Vanderci de Andrade AGUILERA
doaj
Audit Quality From a Service Perspective: A Systematic Literature Review
Accounting 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
Accounting 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