Results 121 to 130 of about 219,546 (278)

Author Correction: Applying federated learning to combat food fraud in food supply chains. [PDF]

open access: yesNPJ Sci Food, 2023
Gavai A   +9 more
europepmc   +1 more source

Accounting Rules and the Labor Market for Accountants

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley   +1 more source

The Impact of Financial Reporting Mandates on Labor Unions

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

Food fraud and mitigating strategies of UK food supply chain during COVID-19. [PDF]

open access: yesFood Control, 2023
Soon-Sinclair JM, Nyarugwe S, Jack L.
europepmc   +1 more source

Farmers' Beliefs About Climate Action: Evidence From an Information Experiment

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT Farmers' adoption of climate change mitigation practices is crucial for reducing greenhouse gas (GHG) emissions from food production. One major source of these emissions is chemical fertilizer application. Introducing clover into grassland can mitigate emissions by reducing the need for chemical fertilizers.
Felipe Aguiar‐Noury   +2 more
wiley   +1 more source

Dynamic Pricing With Recommendation and Consumer Feedback

open access: yesThe RAND Journal of Economics, EarlyView.
ABSTRACT A long‐lived seller sells a new product of unknown value by offering prices and recommendations to short‐lived consumers in continuous time. The seller receives consumer feedback about the product at a rate that increases with the instantaneous sales volume.
Wenji Xu, Shuoguang Yang
wiley   +1 more source

Blockchain-enabled dynamic traceability and fraud prevention framework for enhancing transparency in global food supply chains

open access: yesFrontiers in Sustainable Food Systems
The food supply chains across the globe are becoming more complex, and therefore, traceability, transparency, and prevention of fraud are becoming critical issues for perishable goods.
Abdulrahman Alzahrani   +2 more
doaj   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

open access: yesAccounting 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

Globalized Corporate Prosecutions [PDF]

open access: yes, 2011
In the past, domestic prosecutions of foreign corporations were not noteworthy. Federal prosecutors now advertise a muscular approach targeting major foreign firms and even entire industries.
Garrett, Brandon L.
core   +1 more source

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