Results 41 to 50 of about 31,940 (170)
Reporting Control Deficiencies in Repeat Internal Audit Engagements*
Accounting 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
Amélioration des pâturages. : le Brachiaria brizantha [PDF]
, 1966 Le Brachiaria brizantha est cultivé dans des zones écologiquement très différentes. Dans chacune de ces zones, ses qualités de rusticité, d'adaptation à la sécheresse, et ses facultés de propagation en font une espèce fourragère particulièrement adaptée ...
Granier, Pierre, Lahore, J.
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Audit Quality From a Service Perspective: A Systematic Literature Review
Accounting Perspectives, EarlyView.ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha +3 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT The digital evolution in auditing has triggered a rapid shift in auditors' required skill sets, with audit firms heavily investing in and extolling advanced data analytics and artificial intelligence (AI) capabilities. However, this strong emphasis on newly required digital skills can lead many experienced auditors, who perceive these ...
Mark E. Peecher +3 more
wiley +1 more source
Introduction : Améliorer le travail. [PDF]
Transfer (Bruss), 2023 Gesualdi-Fecteau D +3 more
europepmc +1 more source
Animal Conservation, EarlyView.We used pattern recognition software to correct misidentifications in a 15‐year photographic database of the last, vulnerable West African giraffe population in Niger. After revealing substantial methodological errors that had inflated population estimates by nearly 19%, we corrected individual encounter histories and applied capture‐mark‐recapture ...
Mara Vukelić +8 more
wiley +1 more source
L’efficacité d’une ligne de crédit environnementale en Égypte : synergies entre incitation marchande et réglementation contraignante [PDF]
, 2015 Parmi les multiples incarnations du projet mondial de développement durable, la « finance verte » gagne en ampleur et en visibilité. Visant à la fois l’évitement d’investissements ayant un impact environnemental négatif et la réalisation d ...
Krichewsky, Damien, Leménager, Tiphaine
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Child and Adolescent Mental Health, EarlyView.Background While numerous studies have explored factors contributing to poor mental health, few have examined the combined influence of multiple health and social factors and their cumulative effect. This study specifically aimed to analyze the cumulative effect of multiple health and social factors associated with poor mental well‐being in school‐aged
Marina Robles‐Muñoz +7 more
wiley +1 more source
Bilan énergétique de la culture du palmier à huile. Une approche [PDF]
, 1981 Grâce à un pouvoir calorifique moyen des huiles de palme et de palmiste, proche de celui du gas-oil, les plantations industrielles peuvent produire un équivalent énergétique important de l'ordre de 4,7 TEP/ha. Par rapport à cette potentialité, on a tenté,
Martin, G.
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