Results 181 to 190 of about 240,546 (347)

DEVELOPMENT OF PROFESSIONAL COMPETENCY OF TEACHERS AS THE MAINTENANCE OF ACADEMIC GOODWILL

, 2020
Antonіna Bobkova, Оleh Melnychuk, Olha Melnychuk, Maksym Melnychuk, Mykola Pypiak   +4 more
openalex   +2 more sources

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

Central nervous system vasculitis mimicking a brain tumor: A case report. [PDF]

Radiol Case Rep
Nguyen UNT, Vo D, Hird K, Wu V, Goodwill V, Farid N.   +5 more
europepmc   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

Love of neighbor assessment: validity, reliability, and a template for measurement. [PDF]

Front Psychol
VanderWeele TJ, Padgett RN, Case BW, Cowden RG, Hanson J, Hinton C, Kurniati NMT, Lomas T, Long KNG, Niemiec RM, Bechara AO, Rutledge JC, Teubner J, Town S, Wilkinson R, Lee MT.   +15 more
europepmc   +1 more source

La Réglementation Comptable et Financière du Goodwill en Algérie : Problématique et Enjeux

, 2017
Youcef Saihi
openalex   +1 more source

Auditor Task Prioritization Hiérarchisation des tâches d’audit

Contemporary Accounting Research, EarlyView.
ABSTRACT We study how auditors prioritize tasks and how variations in task order influence auditors' performance. Drawing on conservation of resources theory, we develop and test our hypotheses through three experiments involving over 350 professional auditors. The first two experiments assess the impact of task order on performance.
Bart Dierynck, Christian P. H. Peters
wiley   +1 more source

Commentary: Shared decision-making and prevention - finding virtue in the middle. [PDF]

J Res Nurs
Prazeres F.
europepmc   +1 more source

Making Integration Work Requires More than Goodwill

, 2009
Linda Smyth
openalex   +2 more sources

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source