Results 201 to 210 of about 339,722 (298)
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
Iron Ore Pricing in China: Financialization Through a Marxist Lens
Abacus, EarlyView.We offer a Marxist interpretation of financialization as we examine the Chinese market for iron ore and the shift in the pricing mechanism from an annual fixed price to an indexed price from 2010. Drawing upon Marx's theory of the circuit of capital, we illustrate an empirical case of financialization that results from the conflict between social ...
Xun Gong, Eagle Zhang, Corinne Cortese
wiley +1 more source
Understanding the image cues driving the switch from brightness to lightness responses in the Adelson checker-block illusion. [PDF]
IperceptionLovell PG, Scott-Brown KC, Smart IE.
europepmc +1 more source
Audit Committee Networks and Audit Fees: A European Analysis
Accounting &Finance, EarlyView.ABSTRACT This study investigates the association between audit committee member networks and audit fees in a sample of 225 publicly traded firms from eight European countries between 2005 and 2020. Using social network analysis, we find that director interconnections—established through overlapping board memberships—are associated with audit fees.
Ruth García‐Cobo +2 more
wiley +1 more source
Increased susceptibility to the face pareidolia illusion in Visual Snow syndrome. [PDF]
PerceptionSaurels BW, Robinson AK, Taubert J.
europepmc +1 more source
Addiction, Volume 120, Issue 4, Page 655-668, April 2025.Abstract Background and aims Public perceptions of alcohol and its related harms and policies are shaped by multiple discourses and can influence behaviour and policy support. As part of a FrameWorks‐informed project to test framing approaches to improve public understanding and support for evidence‐based alcohol policies in the UK, this research aimed
Niamh Fitzgerald +12 more
wiley +1 more source
Circles of deception: the Ebbinghaus illusion from fish to birds. [PDF]
Front PsycholSantacà M, Quigley C, Fusani L.
europepmc +1 more source
Field‐level crop choice responses to weather‐induced yield shocks in the US Corn Belt
American Journal of Agricultural Economics, EarlyView.Abstract As climate change increases the frequency and severity of extreme heat events, farmers are expected to face greater variability in crop yields. Using 10 million field‐level observations, this study examines how farmers in the US Corn Belt adjust corn–soybean rotation decisions in response to yield shocks largely driven by weather fluctuations.
Seunghyun Lee
wiley +1 more source
Participant perspectives on a multimodal program for neuropathic pain after spinal cord injury. [PDF]
Front Pain Res (Lausanne)Pinkerton M +5 more
europepmc +1 more source
Organizational Culture and Financial Performance: A Machine Learning Approach*
Asia-Pacific Journal of Financial Studies, EarlyView.Abstract This study explores the relationship between organizational culture and firm performance by applying a machine learning‐based text analysis to a large corpus of employee reviews. Inspired by an intuitive framework of Myers‐Briggs Type Indicator personality dimensions, we propose a novel representation of organizational culture using Korean ...
Hanjun Lee, Junho Park
wiley +1 more source