Results 131 to 140 of about 28,504 (267)

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

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

Compliance with anti-rabies post-exposure prophylaxis among animal bite victims attending anti-rabies clinic of a tertiary care centre in urban Bengaluru. [PDF]

BMC Infect Dis
Fotedar N, Shankariah HR.
europepmc   +1 more source

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

Contemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

How does law and policy support providers of NHS healthcare in England to respond to harm experienced by patients during the course of their treatment and care: A scoping review. [PDF]

PLoS One
Assame N, Greenhalgh S, Tingle J, Yeowell G.   +3 more
europepmc   +1 more source

The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture

Abacus, EarlyView.
In the wake of recent financial crises and scandals, risk culture has increasingly become the focus of various actors, such as supervisors, financial service providers, academics, and consultants. While it is acknowledged that a proper risk culture is needed to make banks safer, as an intangible, organizational, and social phenomenon, risk culture is ...
Niclas Dürst, Jennifer Kunz
wiley   +1 more source

Medical Accident Investigation System of Japan in Malpractice Litigation: A Non-Punitive Reporting System? [PDF]

JMA J
Ohira M, Makita S, Takao M.
europepmc   +1 more source

Negligence and Liability [PDF]

Physical Therapy, 1965
openaire   +2 more sources

Lost in the Language: Data Breaches and the Strategic Fog of Risk Disclosures

Accounting &Finance, EarlyView.
ABSTRACT This study examines whether firms strategically adjust the readability of Item 1A (“Risk Factors”) disclosures following data breaches. Using U.S. firm‐year observations from 2006 to 2023, we find that data breaches are associated with a significant decline in Item 1A readability.
Ling Tuo, Shipeng Han
wiley   +1 more source

Personal fine particulate matter (PM_2.5) exposure level and associated factors among pregnant women in rural Butajira, Ethiopia: a longitudinal study. [PDF]

BMC Public Health
Shine S, Kumie A, M R, Berhane K, Jack DW, Tamire M.   +5 more
europepmc   +1 more source

Running towards: Labour market incentives for runaway slaves in the British Cape Colony, 1830–1838

Asia‐Pacific Economic History Review, EarlyView.
Abstract Recent scholarship on slave escapes has increasingly emphasised economic motivation, but few studies have empirically investigated how market incentives influenced the decision‐making of enslaved individuals during transitions from coerced to wage labour.
Karl Bergemann, Gabriel Brown, Johan Fourie   +2 more
wiley   +1 more source