Results 31 to 40 of about 150 (122)
Democratic Alarmism: Coherent Notion or Contradiction in Terms?
Constellations, EarlyView.
James S. Pearson
wiley +1 more source
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 +4 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.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
Contemporary Accounting Research, EarlyView.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
Accounting &Finance, EarlyView.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 +3 more
wiley +1 more source
Strategic litigation as a challenge for deliberative democracy
American Journal of Political Science, EarlyView.Abstract Strategic litigation is a growing public concern, but remains understudied in democratic theory. In strategic litigation, collectives go to court with a political agenda that goes beyond their specific case. How should we assess the legitimacy of strategic litigation? Building on Lafont's model of deliberative democracy and Klein's distinction
Svenja Ahlhaus
wiley +1 more source
The Mobility Politics of Hong Kong's High‐Speed Rail
Asia Pacific Viewpoint, EarlyView.ABSTRACT Human geography scholarship has revealed how powerful and marginalised actors alike may use (im)mobility to exert authority, and it has recognised the ability of infrastructure to either consolidate or undermine state power. This paper uses new evidence to demonstrate how Hong Kong's express rail link (XRL) to Mainland China was implicated in ...
Benjamin Lucca Iaquinto
wiley +1 more source
Sustainability in Healthcare: The Role of Digital Technologies for Improving Patient Engagement
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT Sustainability in healthcare is getting considerable research attention as systems worldwide tend to balance environmental, social, and economic factors. In this context, digital technologies have demonstrated significant potential to enhance engagement among different consumer groups across various industries.
Francesco Schiavone +4 more
wiley +1 more source
Transforming pedagogy with GenAI‐supported formative assessment: Challenges for teacher education
British Journal of Educational Technology, EarlyView.Abstract This article examines the challenges primary and secondary teachers face in implementing formative assessment, with a particular focus on the use of digital technologies and the emerging potential of artificial intelligence (AI), including generative AI (GenAI) and agentic AI.
Mary Webb, Arthur Galamba
wiley +1 more source
Entomologia Experimentalis et Applicata, EarlyView.In this study we measured the impact of access to sugar and hosts on the longevity and fecundity of six Trichogramma species: T. cacoeciae, T. chilonis, T. minutum, T. leptoparameron, T. pintoi and T. sibericum. The impact of food differed among species, but there was a general tendency of increased life expectancy and potential fecundity with sugar ...
Véronique Martel +2 more
wiley +1 more source