Results 131 to 140 of about 1,512 (197)

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

Contemporary Accounting Research, Volume 43, Issue 2, Page 955-978, Summer 2026.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

[A proposed decision-making algorithm for discrepancies between red blood cell (Beth-Vincent) and serum (Simonin) tests in ABO blood typing at the Immunology Laboratory of Bouaké University Hospital (Côte d'Ivoire)]. [PDF]

Med Trop Sante Int
Memel LRC, Adou AH, Assi-Sahouin AUA, Koya HG.   +3 more
europepmc   +1 more source

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

Contemporary Accounting Research, Volume 43, Issue 2, Page 893-922, Summer 2026.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

Éléments fondamentaux de la documentation du consentement à la recherche clinique au Canada : orientation stratégique. [PDF]

CMAJ
Longstaff H, Lucas B, Schichter B, Murthy S, Flamenbaum J, pour le Groupe canadien de recherche en soins intensifs.   +5 more
europepmc   +1 more source

When machines invent: How AI shapes patent litigation outcomes

American Business Law Journal, Volume 63, Issue 2, Page 177-187, Summer 2026.
Abstract Artificial intelligence (AI) is no longer merely a tool of invention. It has become an inventor. As AI systems increasingly contribute to the design and discovery of new technologies, their involvement raises novel challenges for patent law. This essay presents the first empirical test of whether jurors systematically perceive alleged patent ...
Joseph J. Avery, W. Michael Schuster
wiley   +1 more source

La médecine soviétique et le problème de la confiance du public : 1921–1929. [PDF]

CMAJ
Pinnow KM.
europepmc   +1 more source

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

Accounting &Finance, Volume 66, Issue 2, Page 1972-1999, June 2026.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo, Vida Botes, Mary Low, Steve Reeves   +3 more
wiley   +1 more source

Assessing Risk Thresholds in Controlled Human Infection Models (CHIM)

Bioethics, Volume 40, Issue 5, Page 519-529, June 2026.
ABSTRACT Controlled Human Infection Models (CHIMs) are a type of clinical trial involving deliberately exposing human volunteers to an infectious agent. Compared to studies of natural infection, CHIMs offers distinctive benefits, from the ability to study presymptomatic infection to a direct assessment of the efficacy of vaccines and therapeutics in a ...
Alexa Nord‐Bronzyk, Barnaby Young, Jerry Menikoff, Julian Savulescu, G. Owen Schaefer   +4 more
wiley   +1 more source