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A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

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, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick   +4 more
wiley   +1 more source

JS-Drift: A reproducible Jensen-Shannon divergence procedure for drift-aware client weighting in federated learning. [PDF]

MethodsX
A S, Arumugam S, A E.
europepmc   +1 more source

How Professional Accountants Learn in the Workplace: A Structured Literature Review Modes d'apprentissage des comptables au travail : revue structurée de la littérature

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, Nicholle Kovach, Dorian Lane   +2 more
wiley   +1 more source

Multiple Authors in a Scientific Article: Friends and Foes. [PDF]

Interdiscip Cardiovasc Thorac Surg
Mestres CA, Obeso A, Göbölös L.
europepmc   +1 more source

Engagement Quality Reviews: An Evolving and Interactive Process Revues de la qualité des missions : un processus en évolution et interactif

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

A Privacy-Preserving Approach to Health Insurance Fraud Detection Using Vertical Federated Learning. [PDF]

Sensors (Basel)
R RK, Paramarthalingam A, Kanthan H, Karthiban M.   +3 more
europepmc   +1 more source

Safeguarding Online Research in Eating Disorders Against Fraud: Increasing Risks and Practical Recommendations. [PDF]

Int J Eat Disord
Pennesi JL, Pellizzer ML, Wade TD.
europepmc   +1 more source

Food Fraud Implications and Regulatory Challenges in South Africa: A Review. [PDF]

Foods
Shuping LS, Lebelo K.
europepmc   +1 more source

VISH-DARIJA-TTS: A synthetic moroccan dialect text-audio dataset for vishing and voice-based social engineering detection. [PDF]

Data Brief
Hmimou Y, Jabel N, Ameur S, Tabaa M.
europepmc   +1 more source