Results 91 to 100 of about 1,490,069 (267)

Layered abandonment: The moral interpretation of suffering in extreme confinement

Criminology, EarlyView.
Abstract Loss and rejection are central to prison life, yet how they crystallize into a more general sense of abandonment remains under‐theorized. Drawing on 64 interviews with men held in prolonged self‐isolation or serving indeterminate forvaring sentences in Denmark, we conceptualize abandonment not simply as hardship but as suffering plus ...
Frederik Rom Taxhjelm, Julie Laursen
wiley   +1 more source

Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity

, 2016
We study the relation between audit committee accounting expertise, analyst following, and market liquidity. Our main results indicate that analyst following increases subsequent to the appointment of an accounting expert to the audit committee.
Huang, Shawn X., Mauldin, Elaine, Farber, David B.   +2 more
core   +1 more source

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

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

Comparative analysis of academic education in the field of forensic accounting

, 2023
Forenzično računovodstvo se zbog svog značaja u sprječavanju i otkrivanju prijevara u poslovanju smatra jednim od zanimanja budućnosti. Zbog složenosti profesije i interdisciplinarnog pristupa, forenzični računovođe moraju biti visokoobrazovani i imati ...
Marić Stojan, Danijela
core  

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

Corporate Governance Pillars and ESG Disclosure: A Systematic Literature Review Piliers de la gouvernance d'entreprise et divulgation ESG : revue systématique de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) disclosure is attracting the attention of standard setters, regulatory bodies, academics, and practitioners. This interest stems from the evolution of ESG disclosure standards—notably, the new sustainability standards developed by the International Sustainability Standards Board.
Salma Charifa Kartout, Hanen Khemakhem
wiley   +1 more source

Lost in the Language: Data Breaches and the Strategic Fog of Risk Disclosures

Accounting &Finance, EarlyView.
ABSTRACT This study examines whether firms strategically adjust the readability of Item 1A (“Risk Factors”) disclosures following data breaches. Using U.S. firm‐year observations from 2006 to 2023, we find that data breaches are associated with a significant decline in Item 1A readability.
Ling Tuo, Shipeng Han
wiley   +1 more source

Promoting smoking cessation and preventing relapse to tobacco use following a smokefree mental health in‐patient stay: A multi‐centre randomised controlled feasibility study

Addiction, EarlyView.
Abstract Aims This study assessed the feasibility and acceptability of a new theory‐ and evidence‐based intervention designed to prevent return to pre‐admission smoking behaviours after discharge from a smokefree mental health in‐patient setting in the United Kingdom (UK).
Petal Petersen Williams, Lisa Huddlestone, Emily Shoesmith, Jennifer Sweetman, Heidi Stevens, Alex Mitchell, Fraser Wiggins, Lesley Sinclair, Victoria Exley, Catherine Hewitt, Judith Watson, Qi Wu, Jodi Pervin, Moira Leahy, Claire Paul, Lion Shahab, Michelle Horspool, Tim Coleman, Simon Hough, Elena Ratschen, the SCEPTRE Collaboration team, Lesley Colley, Samantha Brady, John Britton, Simon Gilbody, Steve Parrott, Peter Coventry, Gregor Russell, Paul Galdas   +28 more
wiley   +1 more source

The Royal Commission on the Constitution, 1927–1929

Australian Journal of Politics &History, EarlyView.
ABSTRACT The Royal Commission on the Constitution (1927–1929) is a little‐remembered event in Australian political, policy and legal history, which produced—in the words of the constitutional law scholar Geoffrey Sawer—‘a useful student's textbook and a minor alteration in the Judiciary Act’.
Carolyn Holbrook
wiley   +1 more source

Court Child Experts' Experiences in Assessing Parenting Cases Involving Parental Mental Illness

Child &Family Social Work, EarlyView.
ABSTRACT This study explores the experiences of Court Child Experts (CCEs), professionals employed by the Australian family courts, in parenting matters involving parental mental illness. Using interpretative phenomenological analysis, interviews were conducted with five senior CCEs who reflected on their assessment practices, the challenges associated
Taegan A. Holford, Andrea E. Reupert
wiley   +1 more source