Results 51 to 60 of about 54,234 (167)

Does increasing auditors' independence lead to more forceful public auditing? A study of a Canadian internal audit reform

open access: yesPublic Administration, Volume 102, Issue 3, Page 1045-1068, September 2024.
Abstract The value of auditing as an instrument of accountability depends upon the independence of auditors. However, the extent to which auditors feel free to review the operation, compliance, and performance of public programs and objectively communicate findings to stakeholders has rarely been assessed.
Catherine Liston‐Heyes, Luc Juillet
wiley   +1 more source

Les problèmes des finances locales [PDF]

open access: yes, 1985
Zadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 dofinansowane zostało ze środków MNiSW w ramach działalności upowszechniającej ...
Gajl, Natalia
core  

Impotence Through Relevance? Faustian Bargains, Beyond Impact and the Future of Political Science

open access: yesSwiss Political Science Review, Volume 30, Issue 3, Page 189-207, September 2024.
Abstract The relationship between academe and society is shifting. Academics are increasingly expected to work through forms of co‐design and co‐production with potential research‐users to address state‐selected societal challenges and produce evidence of “impact”.
Matthew Flinders
wiley   +1 more source

Les défis d'être indépendant. À propos de l'organisation des finances publiques et de la bureaucratie du Chili républicain (1810-1850)

open access: yesNuevo mundo - Mundos Nuevos, 2015
Dans le cadre de l’étude du processus de formation de l'État chilien au XIXe siècle, cet article présente les principaux défis auxquels doivent faire face les nouveaux dirigeants : financer la guerre et créer une administration civile.
Elvira López Taverne
doaj   +1 more source

Finite sample and asymptotic distributions of a statistic for sufficient follow‐up in cure models

open access: yesCanadian Journal of Statistics, Volume 52, Issue 2, Page 359-379, June 2024.
Abstract The existence of immune or cured individuals in a population and whether there is sufficient follow‐up in a sample of censored observations on their lifetimes to be confident of their presence are questions of major importance in medical survival analysis.
Ross Maller   +2 more
wiley   +1 more source

El precursor de la independencia hispanoamericana a tres voces

open access: yesAmérica, 2012
Francisco de Miranda, précurseur de l’indépendance hispano-américaine, concevait une grande nation qui englobait depuis le Mississipi jusqu’au Cap Horn et qui s’appellerait Colombeia, en l’honneur de Christophe Colomb.
Carmen Virginia Carrillo Torea
doaj   +1 more source

Agent-based simulations backing use of role-playing games as dialogue support tools : Teaching from experiments [PDF]

open access: yes, 2004
Role-playing games and computerized models are increasingly used to support negotiation processes with training, learning or policy making aims. They both have advantages and inconvenient.
Barreteau, Olivier, Daré, William's
core  

Prix du pétrole et degré de stabilité de l’OPEP [PDF]

open access: yes, 1976
The stability of OPEC may be defined as the upholding of a high level of cohesion between the members of this organisation, in order to secure for the whole a certain level of bargaining power that everyone would think to be acceptable at a given time ...
Ayoub, Antoine
core   +1 more source

Audit firm tenure disclosure and nonprofessional investors' perceptions of auditor independence: The mitigating effect of partner rotation disclosure

open access: yesContemporary Accounting Research, Volume 41, Issue 2, Page 1284-1310, Summer 2024.
Abstract In 2017, the PCAOB began requiring audit firm tenure disclosure within the audit report for SEC registrant clients. Many commenters raised the concern that prominent disclosure of firm tenure would lead investors to inappropriately infer a negative relation between audit quality and long tenure.
Sarah Judge   +2 more
wiley   +1 more source

La Biblioteca Americana y El Repertorio Americano

open access: yesAmérica, 2012
À partir de la lecture anfictiónica de la Biblioteca Americana o Miscelánea de Literatura, artes y ciencias (1823) et de El Repertorio Americano (1826-1827), les revues publiées à Londres par Andrés Bello et Juan García del Río, la communication les ...
María Ramírez Delgado
doaj   +1 more source

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