Results 21 to 30 of about 285,208 (208)
Accounting 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
A State’s Gendered Response to Political Instability: Gendering Labor Policy in Semi-Authoritarian El Salvador (1944-1972) [PDF]
, 2002 Unlike much of the gender and welfare literature, this study examines why a regime that constrains pressure from below would adopt gendered social policies.
Gates, Leslie C, Griffith, Kati L
core +1 more source
Contemporary Accounting Research, EarlyView.Abstract Although the community of tax professionals is a key actor in the tax realm, its nature continues to remain elusive in many countries. Using a qualitatively driven mixed‐methods approach that integrates the insights obtained from in‐depth interviews and the results of a survey of practitioners, we examine the Canadian tax field.
Till‐Arne Hahn, Darlene Himick
wiley +1 more source
Boletín Geológico, 1959 Atendiendo una solicitud de la Secretaría de Agricultura del Departamento del Huila, el Ministerio de Minas y Petróleos ordenó, por Resolución número 1132, de octubre de 1958, una comisión de estudios preliminares hidrogeológicos con el fin de señalar ...
Jaime López Casas
doaj +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck +4 more
wiley +1 more source
Contemporary 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
Retrospectiva de las catástrofes naturales en Colombia [PDF]
, 2013 Trabajo de InvestigaciónColombia ha sido un país continuamente afectado por fenómenos naturales que, unidos a la acción antrópica y a factores de vulnerabilidad de su población, han desencadenado desastres con pérdidas humanas y afectado de manera ...
López-Jácome, Fabio Andrés +1 more
core
Long‐Term Time Horizons and Support for Public Investment
Policy Studies Journal, EarlyView.ABSTRACT Generating public support for long‐term public investment may require understanding what citizens perceive as the “long term” in politics and how these perceptions shape their preferences. Across two studies, we find that UK citizens generally understand “long term” as 5–10 years.
Matthew Barnfield +2 more
wiley +1 more source
Diseño e implementación de un servicio de oficina ejecutiva compartida en Guayaquil [PDF]
, 2010 El análisis de la implementación del Servicio de oficina ejecutiva compartida, implica la aplicación de técnicas, tanto para realizar la investigación de mercados como de evaluación financiera. En cuanto a la metodología para el estudio de mercados, ésta
Cervantes Bustos, Manuel Alberto +2 more
core +1 more source
Policy Studies Journal, EarlyView.ABSTRACT What are the conditions under which business corporations expand their institutional power? This paper argues that institutional power is affected by the architecture of the “acquisition regime”—the set of formal (and informal) rules that govern how states purchase public services.
Reut Marciano, Shir Gal
wiley +1 more source