Results 161 to 170 of about 8,324 (256)

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

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, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick   +4 more
wiley   +1 more source

Addressing Survey Fraud in Online Health Research: A Case Study of Latine Sexual Minority Men. [PDF]

Res Nurs Health
Matos LA, Silva S, Relf MV, Gonzalez-Guarda R.   +3 more
europepmc   +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

The use of IT-safety and coping measures against cybercrimes among older adults in Hong Kong: an application of cyber routine activity theory. [PDF]

Front Sociol
Lam G, Lau BH, Tsang CK, Kwok AP, Shum EN.   +4 more
europepmc   +1 more source

The Impact of FAS 123R on Employee Retention Impact de la norme FAS 123R sur le maintien en poste des employés

Accounting Perspectives, EarlyView.
ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
wiley   +1 more source

Constructing Offender Typologies From Judicial Data: A Clustering Analysis of Sextortion Cases. [PDF]

Sex Abuse
Wang F, Pei W.
europepmc   +1 more source

Supporting Minority Students in the Global Accounting Pipeline: From an Individual Deficit to a Structural Realignment Approach Soutenir les étudiants issus des minorités dans le parcours vers la profession comptable partout dans le monde : d'une approche fondée sur les lacunes individuelles à une approche de réalignement structurel

Accounting Perspectives, EarlyView.
ABSTRACT Minority representation within the global accounting pipeline remains limited, despite sustained diversity, equity, and inclusion (DEI) initiatives. This paper synthesizes global accounting scholarship to critically examine how support for minority students and therefore professionals has evolved across regions and demographic groups.
Sedzani Musundwa, Joanne Sopt
wiley   +1 more source

A social network analysis of fraud prediction on crowdsourcing platforms. [PDF]

PLoS One
Zhang W, Nong Z, Hu C.
europepmc   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Taboo, safe spaces, and death sociability: A comparative ethnography of two compassionate communities. [PDF]

Palliat Care Soc Pract
Lessard É, Marcoux I, Daneault S, Jean L, Lapointe C, Weil D, Rouly G, Sallnow L, Kellehear A, Boivin A.   +9 more
europepmc   +1 more source