Results 141 to 150 of about 23,481 (241)

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary 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

Development of an automated transformer-based text analysis framework for monitoring fire door defects in buildings. [PDF]

Sci Rep
Wang S.
europepmc   +1 more source

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

Contemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

Computer-aided detection thresholds can guide repeat rapid molecular testing in TB screening. [PDF]

IJTLD Open
Datta B, Story A, Rogers E, Kapoor S, Raju R, Goyal P, Prakash A, Tripathy JP, Jaiswal A, Hayward A, Guleria R, Trehan N.   +11 more
europepmc   +1 more source

Link prediction in ecological meta‐networks under extreme taxonomic bias

Methods in Ecology and Evolution, EarlyView.
Abstract Ecological networks offer powerful insights into community function but, without first characterizing these networks accurately, our ability to detect and interpret changes under environmental stress is limited. We develop an extension of the Covariate‐Informed Link Prediction (COIL) framework to reduce bias in ecological link prediction when ...
Jennifer N. Kampe, Camille M. M. DeSisto, David B. Dunson   +2 more
wiley   +1 more source

Trusting science and authority in times of crisis: exploring vaccine confidence across Southeast Asia. [PDF]

BMJ Public Health
Genova P, Chuan VT, Theparod T, Pan-Ngum W, Ong SE, Tam C, Dickens BL, Lim JM.   +7 more
europepmc   +1 more source

Anti‐Takeover Provisions and Corporate Tax Avoidance

Accounting &Finance, EarlyView.
ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang, Liya Hou   +3 more
wiley   +1 more source

Pitfalls of Posterior Leads for Posterior Occlusion MI. [PDF]

Acad Emerg Med
Newmarch T, El-Baba M, McLaren JTT.
europepmc   +1 more source

Context, mechanisms and outcomes of a social enterprise model of residential rehabilitation for problem substance use: A realist‐informed process evaluation

Addiction, EarlyView.
Abstract Background and aims This study evaluated a three‐year residential rehabilitation programme, which aimed to support recovery from problem substance use via peer support and social enterprise activities. The aims were to clarify programme mechanisms and identify contextual factors associated with variation in outcomes.
Martin Anderson, Lucy Pickering, Mark McCann   +2 more
wiley   +1 more source

Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840

Asia‐Pacific Economic History Review, EarlyView.
Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio, Ariel Lopez, Birgit Tremml‐Werner   +2 more
wiley   +1 more source