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Contemporary Accounting Research, EarlyView.ABSTRACT The PCAOB posits that audit partner and manager involvement, primarily through greater supervision and review (“oversight”) of audit engagements, is an important determinant and indicator of audit quality. We test this notion by empirically examining the link between staffing leverage, as measured by an office's ratio of audit partners and ...
Joshua A. Khavis +2 more
wiley +1 more source
Phraseologization of Internet memes
Current issues of Ukrainian linguistics: theory and practice, 2023 The article analyzes modern Internet memes, which, due to their precedent, are able to be phraseologized in mass communication. Memes are considered intertextual polycode units that arise as a verbalized reflection on the dynamic development of events and actively function in the virtual media space.
openaire +1 more source
The kinds of internet memes: The concept of memes and intertextuality in the internet culture
, 2023 The subject of this bachelors thesis is the different kinds of Internet memes. The term meme has evolved considerably since its origin in the field of evolutionary biology, and is now known primarily in the context of the Internet environment.
Březina, Luděk
core
Internet Memes in Political Reasoning [PDF]
, 2023 The studies presented in this dissertation explore several covert processes that underlie political attitude formation and development: relational reasoning and emotions evoked by internet memes.
Wong, Emily Frances
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Contemporary Accounting Research, EarlyView.ABSTRACT As firms increasingly rely on collaborative innovation to develop new technologies, they face a growing tension between signaling their technological capabilities and protecting sensitive information. This tension is especially important in co‐patenting settings, where firms jointly develop innovations and operate in a more interconnected ...
Caroline Lee, Zhongnan Xiang
wiley +1 more source
Towards a Knowledge Graph of Internet Memes [PDF]
, 2021 In this thesis, the notion of considering internet memes as rich units of information is presented. Memes and internet memes are defined and discussed. Their research merits are indicated and the research questions are framed using the Macro-Meso-Micro
Hlebnikov, Tõnis Hendrik
core
Contemporary Accounting Research, EarlyView.ABSTRACT Using online job postings data, we explore whether auditors adjust their human capital in response to clients' cyber breach incidents. We find that audit offices increase their demand for cybersecurity specialists after their clients' cyber breaches, implying that cyber breaches change not only client risk but also their auditor's production ...
Bing Li +3 more
wiley +1 more source
A critical analysis of memes and fair use [PDF]
, 2017 Humor in the internet era has seen the emergence of memes as key players in virtual entertainment. Most social media sites are punctuated with characters that evoke certain emotions even with a quick glance.
Mehrotra, Raghav, Iyer, Aishwaria S.
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Internet meme as a means of intertextuality
Актуальні проблеми української лінгвістики: теорія і практика, 2020 DOI: https://doi.org/10.17721/APULTP.2020.41.105-118 The article considers the features of meme as a genre of Internet communication. The author focuses on the characteristics of the Internet meme as a means of intertextuality.
Maiia Bulakh
doaj
Investigating proxies for retail investor attention in financial markets
Accounting &Finance, Volume 65, Issue 1, Page 521-550, March 2025.Abstract Investor attention influences financial markets but “depends on where you search” (Ben‐Rephael et al., The Review of Financial Studies, 2017, 30, 3009). We explore various retail investor attention proxies and their correlations with company characteristics and market reactions.
Daniel Cahill +2 more
wiley +1 more source