Results 141 to 150 of about 354,169 (304)
French family policy: long tradition and diversified measures [PDF]
In France, the intervention of the state in the private sphere has long been accepted as legitimate. The current French family policy is the result of a compromise between the objectives of raising fertility, providing income support to families and ...
Ariane Pailhé +2 more
core +1 more source
Accounting Perspectives, EarlyView.ABSTRACT This study helps reimagine the future of work in public accounting by identifying the drivers, processes, and outcomes of telework in public practice based on accountants' experiences during and after the COVID‐19 pandemic. We interviewed 21 public accountants and conducted a thematic analysis, using Campbell and McDonald's Systems‐based ...
Ryan Ferguson, Camillo Lento, Naqi Sayed
wiley +1 more source
Accounting Perspectives, EarlyView.ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger +2 more
wiley +1 more source
Structure dependence of the diamagnetism of graphitizing carbons [PDF]
Structure dependence of diamagnetism in pyrolytic ...
Fischbach, D. B.
core +1 more source
Accounting Perspectives, EarlyView.ABSTRACT This study investigates how evolving regulatory and professional standards have shaped engagement quality review (EQR) partners' assessments of the review process, compared with an earlier study of review partners' assessments of the EQR process, and how these views differ from those of engagement partners.
Michael Favere‐Marchesi
wiley +1 more source
Accounting Perspectives, EarlyView.ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
wiley +1 more source
Retraction: Coxiella burnetii in Humans and Ticks in Rural Senegal. [PDF]
PLoS Negl Trop DisPLOS Neglected Tropical Diseases Editors.
europepmc +1 more source
Auditor Task Prioritization Hiérarchisation des tâches d’audit
Contemporary Accounting Research, EarlyView.ABSTRACT We study how auditors prioritize tasks and how variations in task order influence auditors' performance. Drawing on conservation of resources theory, we develop and test our hypotheses through three experiments involving over 350 professional auditors. The first two experiments assess the impact of task order on performance.
Bart Dierynck, Christian P. H. Peters
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines how accounting and control practices constitute and distribute agency and responsibility for sustainability in global supply chains. Drawing on a field study in the fashion industry, we describe the sustainability control practices used by a major buyer firm vis‐à‐vis its suppliers and trace their evolution from a ...
Martin Messner +2 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley +1 more source