Results 31 to 40 of about 119,682 (224)

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

Accounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall, Regan N. Schmidt, Michael J. Wynes   +2 more
wiley   +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

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

Pratiques de formateurs de mathématiques pour questionner la formation des enseignants dans le premier degré

Éducation et Socialisation, 2011
Cet article rend compte d’une recherche menée autour des pratiques de formateurs d’enseignants du 1er degré en mathématiques, du temps où la formation était dispensée dans les I.U.F.M.. Elle visait à explorer la diversité des pratiques et des contenus de
Nathalie Sayac
doaj   +1 more source

Racing Toward 2024: An Accounting Analysis of the Paris Olympics La course vers 2024 : analyse comptable des Jeux olympiques de Paris

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

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

Répercussions des difficultés dans la compétence scripturale d’enseignants du primaire en contexte d’insertion professionnelle

Language and Literacy: A Canadian Educational e-journal, 2014
L’insertion professionnelle des enseignants est problématique dans plusieurs pays, et ce, pour de multiples raisons, dont la lourdeur des tâches professionnelles.
Geneviève Carpentier
doaj   +1 more source

Formation et insertion professionnelle

La nouvelle revue de l'adaptation et de la scolarisation, 2009
Depuis la conference mondiale sur « l’education pour tous » de Jomtien en Thailande, en 1990, l’option de l’inclusion a tendu a se substituer progressivement a celle de l’integration dans les politiques publiques concernant les personnes handicapees. Elle a ete mise en oeuvre en particulier dans les pays de l’Union Europeenne.
Philip, André, Velche, Dominique
openaire   +2 more sources

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

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

L’évolution de la formation professionnelle pour l’enseignement secondaire en Suisse romande

Schweizerische Zeitschrift für Bildungswissenschaften, 2009
Cet article retrace l’histoire de la formation professionnelle des enseignants du secondaire dans le contexte romand du 20e siècle. Quand l’idée d’institutionnaliser une formation voit-elle le jour? Quelles sont les modèles institutionnels choisis? Quels
Valérie Lussi Borer
doaj   +1 more source