Results 51 to 60 of about 1,555,816 (246)

Social Sustainability in Circular Bioeconomy Business Models: Insights From Argentina

open access: yesSustainable Development, EarlyView.
ABSTRACT Research on circular bioeconomy business models (CBEBM) has largely prioritised environmental and economic aspects, leaving out the social pillar. To address this gap, this paper analyses to what extent and in what ways social sustainability is integrated into CBEBM, based on 12 cases from northern Argentina, a region with high potential for ...
Celina N. Amato   +2 more
wiley   +1 more source

Estrategia Empresarial : Mapas Estratégias [PDF]

open access: yes, 2018
La presente investigacion bibliografica tiene como tema estrategia empresarial y como sub tema los mapas estrategicos. El objetivo que se pretende alcanzar es explicar la temática en cuatro capítulos desarrollados de forma lógica y ...
Cruz Palacios, Claudia Vanessa   +1 more
core  

Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.
ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

La actividad emprendedora en la provincia de El Oro, una revisión desde la universidad

open access: yesInnova Research Journal, 2017
 Éste artículo hace un seguimiento al emprendimiento desde el accionar de las universidades públicas y privadas de la provincia de El Oro, considera varias posiciones teóricas sobre la acción de la academia frente al emprendimiento, clasifica las ...
Eileen Jeannynne Cedeño Flores   +3 more
doaj   +1 more source

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki   +4 more
wiley   +1 more source

Reflexiones sobre el proceso de producción de un informe histórico antropológico para la comunidad Newen Mapu, Río Negro, Argentina [PDF]

open access: yesVibrant: Virtual Brazilian Anthropology
Resumen: Este artículo toma como objeto de reflexión el proceso de producción de un informe histórico antropológico solicitado por la comunidad mapuche-tehuelche Newen Mapu, como parte de un trabajo de investigación acerca de las conflictividades y ...
Ana María Catania Maldonado
doaj   +1 more source

Informe MANU [PDF]

open access: yes, 2016
Este informe tiene dos objetivos, en primer lugar presentar evidencias a favor de la siguiente Tesis: La utilización de las Notas de Acceso (NA) a la Universidad como criterio para asignar las plazas de las Facultades de Medicina (y de otras Facultades),
Rueda Sabater, María Cristina
core   +1 more source

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

Does the All‐Star Award Affect Chinese Analysts' Performance? Evidence From a Regression Discontinuity Design and the Field Le prix All‐Star influence‐t‐il le rendement des analystes chinois ? Données probantes issues d'une régression sur discontinuité et du terrain

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the effect of the All‐Star award on the performance of Chinese financial analysts. Leveraging unique voting data from 2007 to 2016 and a regression discontinuity design (RDD), we find that the All‐Star award significantly enhances recipients' fundamental analysis. Awarded analysts issue more accurate earnings forecasts, and
Congcong Li, Shaokun Li, Hai Lu
wiley   +1 more source

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