Results 71 to 80 of about 1,616 (161)

Coping With Changing Skill Requirements: Does Disaffirmation Versus Affirmation Affect Auditors' Reliance on AI‐Supported Advice From Specialists? Composer avec l'évolution des aptitudes requises : la dévalorisation (par rapport à l'affirmation) influence‐t‐elle le recours des auditeurs aux conseils de spécialistes qui s'appuient sur l'IA ?

open access: yesContemporary Accounting Research, Volume 43, Issue 2, Page 659-679, Summer 2026.
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

Principes de soins cliniques aux patients atteints de la COVID-19 dans les unités médicales. [PDF]

open access: yesCMAJ, 2020
Frost DW   +8 more
europepmc   +1 more source

Sustainability Controls as Technologies of Actorhood: Constructing the Responsible Supplier in Global Supply Chains Le contrôle de la durabilité comme technologie d'actorialité : façonner le fournisseur responsable dans les chaînes d'approvisionnement mondiales

open access: yesContemporary Accounting Research, Volume 43, Issue 2, Page 1119-1144, Summer 2026.
ABSTRACT This paper examines how accounting and control practices constitute and distribute agency and responsibility for sustainability in global supply chains. Drawing on a field study in the fashion industry, we describe the sustainability control practices used by a major buyer firm vis‐à‐vis its suppliers and trace their evolution from a ...
Martin Messner   +2 more
wiley   +1 more source

Le couplage de la télédétection et de l’observation locale : outil fondamental pour toutes les étapes de la mise en œuvre de la Grande Muraille Verte

open access: yes, 2013
La dégradation des terres constitue un important fléau entravant la mise en œuvre de stratégies de développement durable au niveau du circum-Sahara. Découlant d’une vision politique éclairée, l’initiative Grande Muraille Verte représente une réponse au ...
Khatra, Nabil Ben, Briki, Mourad
core   +1 more source

[XXVIth News of the Pharo. Sexual and reproductive health in the South. 6-8 October 2021, Marseille, France]. [PDF]

open access: yesMed Trop Sante Int, 2021
Comité d'organisation: GISPE (Groupe d'intervention en santé publique et épidémiologie).
europepmc   +1 more source

Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals Collaboration interprofessionnelle : vers une évaluation intégrée des cyberrisques par les auditeurs internes et les spécialistes en cybersécurité

open access: yesContemporary Accounting Research, Volume 43, Issue 2, Page 1034-1063, Summer 2026.
ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar   +3 more
wiley   +1 more source

La Logistique Verte dans les Entreprises Industrielles au Maroc

open access: yes
Dans un contexte de crise climatique, les entreprises industrielles marocaines doivent intégrer la durabilité dans leurs opérations logistiques, un défi d’autant plus pressant que ce secteur représente près de 20 % des émissions de CO2 du pays tout en ...
AKHAYAD Loubna, LAKHLOUFI Tarek
core   +1 more source

Monitoring African Megafauna in an Anthropogenic Landscape: A 15‐Year Case Study of the Vulnerable West African Giraffe

open access: yesAnimal Conservation, Volume 29, Issue 3, Page 235-248, June 2026.
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

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