Results 81 to 90 of about 815 (203)
Contemporary Accounting Research, EarlyView.ABSTRACT The PCAOB posits that audit partner and manager involvement, primarily through greater supervision and review (“oversight”) of audit engagements, is an important determinant and indicator of audit quality. We test this notion by empirically examining the link between staffing leverage, as measured by an office's ratio of audit partners and ...
Joshua A. Khavis +2 more
wiley +1 more source
LA INFLUENCIA DE LAS VARIABLES FISCAL Y SOCIAL EN LA GESTIÓN DE LAS ORGANIZACIONES
Vértice UniversitarioEste trabajo explora las desigualdades que sufren las micro y pequeñas empresas, por el impacto en la gestión de las variable fiscal y social. Entendiendo que el ejercicio de la gestión implica los planes y decisiones mediatas e inmediatas que se ...
María Eugenia De la Rosa Leal +2 more
doaj
En ContextoObjetivo: Analizar el impacto fiscal en el recaudo del municipio de Pamplona, Norte de Santander, y de otros municipios de sexta categoría en Colombia, derivado de la falta de actualización tributaria en la base gravable del impuesto de industria y ...
Leydi Tatiana Pabón Leal +2 more
doaj +1 more source
[Relevance and feasibility of reforms to create a universal health system in ChileRelevância e viabilidade de uma reforma para a criação de um sistema de saúde universal no Chile]. [PDF]
Rev Panam Salud Publica, 2023 Gattini C, Morales JP.
europepmc +1 more source
Accounting &Finance, EarlyView.ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche +3 more
wiley +1 more source
The political and fiscal determinants of public health and curative care expenditures: evidence from the Canadian provinces, 1980-2018. [PDF]
Can J Public Health, 2023 Jacques O, Arpin E, Ammi M, Noël A.
europepmc +1 more source
Cache‐Cache: Dans les souffles du Grand Fleuve…
Anthropology of Consciousness, EarlyView.ABSTRACT Between ventriloquism and divination, devotion and consecration, an old and sublime marine game unfolds each day, with living breaths shared in the waters of the great river. In Tadoussac, on the north shore of the St. Lawrence Estuary, at the mouth of the Saguenay, the rumor of whales has long resonated.
David Jaclin +3 more
wiley +1 more source
Peer effects at work on parental leave: Why is Papa not more involved?
Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.Abstract We estimate the peer effects of paternity leave‐taking among male co‐workers using the 2006 Quebec paternity leave reform. Using high‐quality administrative data, we closely follow the birth date regression discontinuity research design of Dahl et al.
Yaya Diallo, Fabian Lange
wiley +1 more source
Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, EarlyView.Abstract Behavioral interventions, for example, through the use of incentives and information, are widely used by policymakers to induce welfare‐improving behavior. When these interventions are used in specific contexts such as environmental conservation, individual knowledge, experience, and attitudes can lead to motivational crowding and may limit ...
Lusi Xie +2 more
wiley +1 more source
Finanzas y gestión pública local en Colombia: el caso de la Hacienda en el municipio de Medellín
Estudios Gerenciales, 2012 La consolidación de la descentralización fiscal en Colombia ha permitido avances significativos en la gestión financiera de los municipios, evidentes en indicadores que permiten hacer seguimiento y evaluación permanente de la administración.
Alexander Tobón +2 more
doaj