Results 161 to 170 of about 416 (218)

Spatial Patterns and Controlling Factors of River Flow Intermittency in Africa

open access: yesWater Resources Research, Volume 62, Issue 6, June 2026.
Abstract Understanding river flow intermittency remains a major challenge in data‐scarce regions such as Africa. This study presents the first high‐resolution, four‐class intermittency map of African rivers using a sequential modeling approach based on Random Forest. A binary model (BC‐UNS) distinguishes perennial from non‐perennial reaches across 15.5
Axel Belemtougri   +5 more
wiley   +1 more source

Audit Quality From a Service Perspective: A Systematic Literature Review La qualité de l'audit sous l'angle du service : examen systématique de la littérature

open access: yesAccounting Perspectives, Volume 25, Issue 2, Page 237-268, June 2026.
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

Is State Tax Policy Associated With State‐Level COVID‐19 Restrictions? La politique fiscale des États est‐elle associée aux restrictions introduites pendant la crise de COVID‐19 ?

open access: yesContemporary Accounting Research, Volume 43, Issue 2, Page 680-706, Summer 2026.
ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman   +2 more
wiley   +1 more source

Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals Collaboration interprofessionnelle : vers une évaluation intégrée des cyberrisques par les auditeurs internes et les spécialistes en cybersécurité

open access: yesContemporary Accounting Research, Volume 43, Issue 2, Page 1034-1063, Summer 2026.
ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar   +3 more
wiley   +1 more source

Therapeutic itinerary of pregnant women during COVID-19: a perspective based on healthcare systems. [PDF]

open access: yesRev Lat Am Enfermagem
Cargnin AVE   +6 more
europepmc   +1 more source

Circulating levels of insulin‐like growth factor I (IGF‐I) and risk of multiple myeloma: An observational and Mendelian randomisation study

open access: yesBritish Journal of Haematology, Volume 208, Issue 6, Page 1942-1953, June 2026.
Summary Evidence for an association between insulin‐like growth factors (IGF) and multiple myeloma (MM) is inconsistent. We examined total IGF‐I concentrations and risk of MM by combining baseline serological data among UK Biobank participants (n = 444 187; 732 incident MM) with a two‐sample Mendelian randomisation (MR) analysis using identified ...
Yolanda Benavente   +56 more
wiley   +1 more source

Canadian Defence Procurement and the Project Approval Process

open access: yesCanadian Public Administration, Volume 69, Issue 2, Page 233-249, June 2026.
Abstract Marked delays in defence acquisitions in Canada have repeatedly raised concerns about the efficiency of its military procurement system. Observers point to the lack of a single point of accountability in defence procurement, a culture of risk aversion, and layers of bureaucratic process as key sources of the problem.
Elinor C. Sloan
wiley   +1 more source

From perception to modelling: Nature-based solutions as a tool for coastal risk management. [PDF]

open access: yesCamb Prism Coast Futur
d'Avdeew M   +5 more
europepmc   +1 more source

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