Results 141 to 150 of about 94,366 (285)
Contemporary Accounting Research, EarlyView.ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen +3 more
wiley +1 more source
American Business Law Journal, EarlyView.Abstract In the face of powerful criticism, the “reliance interest” continues to hold an impactful position in judicial and academic treatment of contract damages. And yet, the theoretical foundation of reliance damages for breach of contract remains unsettled.
Yehuda Adar, Efi Zemach
wiley +1 more source
The unbearable (financial) burdens of parenting
The British Journal of Sociology, EarlyView.
Alya Guseva
wiley +1 more source
Broker and institutional investor short selling
Accounting &Finance, Volume 65, Issue 1, Page 621-645, March 2025.Abstract Brokers have access to order‐flow data, which they can use to enhance their short‐selling returns. However, New Zealand brokers also have a fiduciary duty to place their clients' interests before their own. We compare the short‐selling returns and trading behaviours of brokers and institutional investors who predominantly focus on profit ...
Ben R. Marshall +3 more
wiley +1 more source
AT-BSS: A Broker Selection Strategy for Efficient Cross-Shard Processing in Sharded IoT-Blockchain Systems. [PDF]
Sensors (Basel)Su Y, Xiang Y, Nguyen K, Sekiya H.
europepmc +1 more source
The IndiQoS Message Broker: an Instantiation Using RSVP
, 2002 This paper describes the first proof-of-concept implementation of the IndiQoS architecture: a system that intends to support the seamless integration of QoS provision in publish-subscribe systems. A unique feature of the IndiQoS architecture, is that applications are structured following the publish-subscribe paradigm and express QoS parameters with ...
Araújo, Filipe, Rodrigues, Luís
openaire +1 more source
Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840
Asia‐Pacific Economic History Review, EarlyView.Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio +2 more
wiley +1 more source
When First Nations Don't Count: H.V. Evatt and the Erasure of Palestinian Rights
Australian Journal of Politics &History, EarlyView.As Minister for External Affairs in the Chifley Government, Herbert Vere Evatt played a pivotal role at the United Nations in securing the partition of Palestine and recognition of the State of Israel. These endeavours were represented by Evatt and in subsequent commentary as exemplifying Evatt's commitment to justice.
Jeff Rickertt
wiley +1 more source
MQTT-Based Architecture for Real-Time Data Collection and Anomaly Detection in Smart Livestock Housing. [PDF]
Sensors (Basel)Ko KI, Lee MH.
europepmc +1 more source