Results 71 to 80 of about 2,896,333 (241)
Revista Española de Documentación Científica, 2012 El objeto de esta exposición consiste en el abordaje teórico de los términos gestión documental, gestión de información y gestión del conocimiento y las relaciones existentes entre ellos. Este trabajo corresponde a un estudio de revisión o compilación de
Verónica Gauchi Risso
doaj +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
Accounting Perspectives, EarlyView.ABSTRACT Financial and managerial accounting (FMA) courses are critical courses that give first‐year students their first taste of technical accounting content. This paper surveys 20 years of literature in five specialist accounting education journals to draw out research‐informed instructional strategies and associated recommendations on their use and
Sanobar Anjum Siddiqui
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Audit Quality From a Service Perspective: A Systematic Literature Review
Accounting Perspectives, EarlyView.ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha +3 more
wiley +1 more source
, 2018 espanolEste articulo presenta los resultados de una investigacion orientada a identificar la integracion y trabajo colaborativo que puede existir desde las dos areas que gestionan informacion en una IES, Sistema de Gestion de Calidad (ISO 9001) y Gestion
I. M. Rodríguez
semanticscholar +1 more source
Downside risk similarity and M&As
Contemporary Accounting Research, EarlyView.Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen +3 more
wiley +1 more source
GECONTEC: Revista Internacional de Gestión del Conocimiento y la Tecnología, 2014 Resumen En el presente artículo se aborda la tendencia actual de los sistemas de gestión documental como nuevos paradigmas de gestión organizacional.
María de los Ángeles Ruiz González +1 more
doaj +2 more sources
Does analyst participation in earnings conference calls curb real activities earnings management?
Contemporary Accounting Research, EarlyView.Abstract Sell‐side equity analysts serve as external monitors, yet evidence on how they fulfill this monitoring role remains limited. We examine whether analysts utilize earnings conference calls to monitor firms suspected of real earnings management and assess the implications of such monitoring.
Yuan Ji, Oded Rozenbaum
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Contemporary Accounting Research, EarlyView.ABSTRACT The evaluation of auditors in the Big 4 audit firms has largely remained a “black box” in accounting and audit research. Little is known about how these processes operate within audit firms or how they relate to promotion decisions. This study addresses this gap by providing direct insight into promotion committee decision‐making.
Claire Garnier +2 more
wiley +1 more source
Methods in Ecology and Evolution, EarlyView.Abstract Species distribution models (SDMs) are one of the most common statistical methods to assess species occupancy and geographic distribution patterns. With the increasing complexity and availability of ecological data in the marine context, many methodological approaches have been developed to support SDM analysis.
Jorge Mestre‐Tomás +3 more
wiley +1 more source