Results 91 to 100 of about 93,502 (270)

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, Phillip de Jager, Francois Toerien, Ezelda Swanepoel   +3 more
wiley   +1 more source

On some remarkable operads constructed from Baxter operators

, 2003
Language theory, symbolic dynamics, modelisation of viral insertion into the genetic code of a host cell motivate the introduction of new types of bialgebras whose coalgebra parts are not necessarily coassociative.
Philippe, Leroux
core   +2 more sources

Downside risk similarity and M&As

Contemporary Accounting Research, EarlyView.
Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen, Allen H. Huang, Xinlu Wang, Liang Xu   +3 more
wiley   +1 more source

From MASK knowledge management methodology to learning activities described with IMS - LD [PDF]

In this paper we present how knowledge capitalized using the Knowledge Management Mask methodology can be used to design E-learning activities by matching Mask models and the concepts proposed by the IMS-Learning Design modelling language.
Djilali Benmahamed, Jean-Louis Ermine, Pierre Tchounikine   +2 more
core  

On the valuation implications of unbundled disclosure

Contemporary Accounting Research, EarlyView.
Abstract Firms with multiple pieces of information can disclose the information concurrently (bundled disclosure) or sequentially (unbundled disclosure). This paper examines the pricing implications of (un)bundled disclosure in a rational expectations equilibrium model.
Xue Jia, Jeroen Suijs
wiley   +1 more source

Turnover experiences in public accounting and alumni's decisions to “give back”

Contemporary Accounting Research, EarlyView.
Abstract This study examines turnover experiences in public accounting, including the exit phase (from public accountants' initial thoughts of leaving to their exit) and the post‐exit phase (from their exit to the present moment) of the turnover process.
Lindsay M. Andiola, Derek W. Dalton, Nancy L. Harp   +2 more
wiley   +1 more source

Expérimentation d’une première version d’un instrument pour lire le mouvement en course de vitesse

eJournal de la Recherche sur l'Intervention en Éducation Physique et Sport, 2005
L’expérimentation d’une première version pour apprendre à lire le mouvement à partir d’une modélisation de la course sous forme d’une poulaine d’oreille a permis d’en montrer les limites et les intérêts (voir première partie).
Jean-Paul Gérard, Daniel Bouthier
doaj   +1 more source

Lost in Evaluation: The Intricacies of First‐ and Second‐Order Evaluations in Auditors' Promotion Committees in the Big 4 Audit Firms

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, Sébastien Stenger, Thomas Roulet   +2 more
wiley   +1 more source

3D computer modeling of inhibitors targeting the MCF-7 breast cancer cell line

Frontiers in Chemistry
This study focused on developing new inhibitors for the MCF-7 cell line to contribute to our understanding of breast cancer biology and various experimental techniques. 3D QSAR modeling was used to design new tetrahydrobenzo[4, 5]thieno[2, 3-d]pyrimidine
Sara Zarougui, Mohammed Er-Rajy, Abdelmoujoud Faris, Hamada Imtara, Mohamed El fadili, Ashraf Ahmed Qurtam, Fahd A. Nasr, Mohammed Al-Zharani, Menana Elhallaoui   +8 more
doaj   +1 more source

Challenges of cloud computing use: A systematic literature review

MATEC Web of Conferences, 2018
Background: In recent years, cloud computing has grown vastly. Cloud computing represents a new model for IT service delivery and it typically provides over-a-network, ondemand, self-service access, which is dynamically scalable and elastic, using pools ...
M’rhaoaurh Ibtissam, Okar Chafik, Namir Abdelwahed, Chafiq Nadia   +3 more
doaj   +1 more source