Results 101 to 110 of about 209,400 (281)

Lost in Evaluation: The Intricacies of First‐ and Second‐Order Evaluations in Auditors' Promotion Committees in the Big 4 Audit Firms

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The evaluation of auditors in the Big 4 audit firms has largely remained a “black box” in accounting and audit research. Little is known about how these processes operate within audit firms or how they relate to promotion decisions. This study addresses this gap by providing direct insight into promotion committee decision‐making.
Claire Garnier   +2 more
wiley   +1 more source

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

open access: yesAbacus, EarlyView.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen   +3 more
wiley   +1 more source

Meta‐Virtuality: Strategies of Disembeddedness in Virtual Interiorities

open access: yesJournal of Interior Design, EarlyView., 2022
ABSTRACT To reclaim their seat in the rapidly growing market of virtual space, designers of the built environment can benefit from reevaluating theories that see the virtual as a mere extension/reflection of the physical. By claiming ontological autonomy from external worlds, the virtual is liberated from the hegemonic control of the physical.
Vahid Vahdat
wiley   +1 more source

Working Consumers: The Next Step in Marketing Theory? [PDF]

open access: yes
In marketing and consumer research, consumers have been increasingly theorised as producers. However, these theorisations do not take all facets of consumers’ productive role into account.
Cova, Bernard, Dalli, Daniele
core   +1 more source

Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies

open access: yesAbacus, EarlyView.
Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen   +3 more
wiley   +1 more source

Trabalho Imaterial Bancário, Lazer e a Vivência de Dilemas Pessoais Contemporâneos [PDF]

open access: yesRAC: Revista de Administração Contemporânea, 2011
This article seeks to understand the interaction between immaterial work and leisure in the ways that workers from a private commercial bank live and work, and whether this interaction could be considered as personal contemporary quandaries.
Carmem Ligia Iochins Grisci   +1 more
doaj  

Spatial price competition and buyer power in the U.S. beef packing industry

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract We develop a spatially‐explicit model of the U.S. beef packing industry to study key questions related to competition in an oligopsony setting. Cattle supplies are modeled at the county level, and packing plants' location, capacity, and ownership are taken as given. Packers procure negotiated cattle by competing in prices in each local (county)
GianCarlo Moschini, T. Jake Smith
wiley   +1 more source

A strike for democracy? Migration, the bigot's veto, and the electoral use of force

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Politicians and philosophers alike have warned that the spread of anti‐migrant bigotry in the Western world requires a tragic trade‐off regarding immigration policy: Although millions of asylum‐seekers might be owed admission to Western democracies, there are many cases where they nonetheless ought to be denied entry, because their admission ...
Shmuel Nili
wiley   +1 more source

Home - About - Disclaimer - Privacy