Results 81 to 90 of about 2,864,507 (243)
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
El nexo entre la gestión documental y el gobierno digital en Cuba: análisis del marco regulatorio
Encontros BibliObjetivo: Este artículo se propuso dilucidar el nexo entre la gestión documental y el desarrollo del gobierno digital cubano sustentado en el marco regulatorio nacional. Método: La investigación es un estudio de caso.
Jorge del Castillo Guevara +1 more
doaj +1 more source
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
El patrimonio documental en la Universidad de Oriente. Algunas reflexiones
Santiago, 2022 El artículo que se presenta es un resultado parcial de una investigación doctoral titulada “Puesta en valor del patrimonio documental en la Universidad de Oriente”, desarrollada en el marco del proyecto de cooperación internacional p4 Vlir “Salvaguardia
Milenis Romero-Fonseca +3 more
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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
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
wiley +1 more source
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
La gestión documental y el control interno: Un binomio indispensable
Santiago, 2021 El presente trabajo permite adentrarnos en el ámbito de la gestión documental asociada al control interno, con el objetivo de explorar los nexos que existen entre ambos.
Liuver Camilo-Momblanc +1 more
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