Results 131 to 140 of about 536,367 (328)

Post‐Pandemic Drivers, Processes, and Outcomes of Telework in Public Accounting Déterminants, processus et résultats du télétravail en comptabilité publique à la suite de la pandémie

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This study helps reimagine the future of work in public accounting by identifying the drivers, processes, and outcomes of telework in public practice based on accountants' experiences during and after the COVID‐19 pandemic. We interviewed 21 public accountants and conducted a thematic analysis, using Campbell and McDonald's Systems‐based ...
Ryan Ferguson, Camillo Lento, Naqi Sayed
wiley   +1 more source

The Power of Interfacing Departments in Shaping B2B Customer Satisfaction [PDF]

open access: yes, 2003
Extant research identifies service quality and service encounter perceptions as the key determinants of satisfaction. However, no study in a business-to-business environment has examined the simultaneous effect of these two determinants on overall ...
Durvasula, Srinivas   +2 more
core   +1 more source

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +1 more source

Cournot's Mengenwettbewerb: Von der oligopolistischen Modellwelt zur Anwendung in der Zementindustrie [PDF]

open access: yes, 2016
Ökonomische Modelle bieten eine gute Möglichkeit, komplizierte Zusammenhänge zu abstrahieren und diese auf verständlichem Wege zu erklären. Das Cournot-Modell stellt ein sehr einfaches Wettbewerbsmodell innerhalb oligopolistischer Märkte dar. Hierbei ist
Samuelson, Till, Schlichting, Georg
core  

Accounting for spatial interactions in the upscaling of ecosystem services

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Maps of ecosystem service (ES) supply are frequently used to guide spatial planning, policymaking and ecosystem management. However, these are typically based upon coarse land‐cover proxies. This approach lacks a strong mechanistic basis and neglects spatial biodiversity dynamics and interactions among landscape properties that can modify ES ...
Andrea Larissa Boesing   +19 more
wiley   +1 more source

Iron Ore Pricing in China: Financialization Through a Marxist Lens

open access: yesAbacus, EarlyView.
We offer a Marxist interpretation of financialization as we examine the Chinese market for iron ore and the shift in the pricing mechanism from an annual fixed price to an indexed price from 2010. Drawing upon Marx's theory of the circuit of capital, we illustrate an empirical case of financialization that results from the conflict between social ...
Xun Gong, Eagle Zhang, Corinne Cortese
wiley   +1 more source

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