Results 101 to 110 of about 75,903 (174)
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
Geophysical Monograph Series, Page 1-26., 2021 Exploring the links between Large Igneous Provinces and dramatic environmental impact
An emerging consensus suggests that Large Igneous Provinces (LIPs) and Silicic LIPs (SLIPs) are a significant driver of dramatic global environmental and biological changes, including mass extinctions.
Richard E. Ernst +8 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley +1 more source
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 +2 more
wiley +1 more source
Animal Conservation, EarlyView.Using fecal DNA metabarcoding, we quantified dietary overlap among reintroduced fishers and sympatric coyotes, bobcats, and Pacific martens in Washington's North Cascades. Niche overlap was substantial for common prey but varied with body size, revealing fine‐scale resource partitioning that may limit fishers' access to energetically efficient prey ...
Kayla A. Shively +7 more
wiley +1 more source
Addiction‐related problems in Japan: A regional perspective
Addiction, EarlyView.Abstract Japan's addiction landscape appears paradoxical. The lifetime use of illicit drugs is among the lowest in Organisation for Economic Cooperation and Development countries, but harm from alcohol, tobacco, and gambling ranks among the world's highest.
Soichiro Ide +19 more
wiley +1 more source
Oral Health‐Related Quality of Life of Western Australian Refugee Children With Childhood Caries
Australian Dental Journal, EarlyView.ABSTRACT Objectives Dental caries remains the most common chronic childhood condition and in Australia persists as a leading cause of potentially preventable hospitalisation. Despite various public health initiatives and improvements in oral health among the wider community, significant disparities exist among refugee families due to the unique ...
Jilen Patel +5 more
wiley +1 more source
Agricultural and Forest Entomology, EarlyView.To document the current distribution of Leptopilina japonica in France and compare its genetic background, we collected wild fleshy‐fruited plants and cultivated cherries from 11 sites across different regions. The fruits were collected from the canopy. We calculated the percentage of emerging individuals of L.
Ionela‐Madalina Viciriuc +13 more
wiley +1 more source
Evaluating large‐scale government investments in fertilizer adoption: The Ethiopian experience
American Journal of Agricultural Economics, EarlyView.Abstract We evaluate the impact of a large Government of Ethiopia intervention to raise fertilizer supply by establishing five fertilizer blending facilities supplying fertilizers tailored to local soil nutrient profiles. We rely on the phased geographic rollout of blending facility establishment to identify the causal effect on fertilizer use ...
Thomas Assefa +2 more
wiley +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract A longstanding puzzle in the African land rental market literature is the often‐observed discrepancy between the number of tenants (renters‐in) and the much smaller number of landlords (renters‐out) in survey data. If this discrepancy derives from systematic biases in survey data responses on rental market participation, then the existing body
Gashaw T. Abate +3 more
wiley +1 more source