Results 211 to 220 of about 60,869 (311)

Nonexistence of a Composition Law [PDF]

open access: yesMathematics Magazine, 2007
Şaban Alaca, Kenneth S. Williams
openaire   +2 more sources

Following the blind? Database coding policies and the case of IFRS noncompliance

open access: yesContemporary Accounting Research, EarlyView.
Abstract We present a case illustrating the pitfalls of insufficient disclosure of commercial databases' coding policies. We replicate the finding in the literature that a nontrivial percentage of firms mandated to adopt IFRS ignore this obligation. Specifically, Pownall and Wieczynska (2018, Contemporary Accounting Research, 35(2), 1029–1066) report ...
Sara Alsarghali   +3 more
wiley   +1 more source

Environmental disclosures and ESG fund ownership

open access: yesContemporary Accounting Research, EarlyView.
Abstract In this study, we examine whether environmental, social, and governance (ESG) funds' investment decisions are sensitive to the existence and extent of firms' voluntary environmental disclosures. We create our measures of voluntary environmental disclosure using bigrams extracted from the Global Reporting Initiative standards. We provide robust
Scott A. Robinson   +3 more
wiley   +1 more source

Nonexistence of certain distance-transitive digraphs

open access: bronze, 1981
Eiichi Bannaĭ   +2 more
openalex   +1 more source

From “audit machines” to tech‐savvy auditors: Auditors' quest for professional security with respect to digital transformation

open access: yesContemporary Accounting Research, EarlyView.
Abstract In recent years, the Big 4 firms have embarked on digital transformation projects that have the potential to throw auditors' daily practice into turmoil. This study looks at the auditors' quest for professional security—namely, their confidence in the fundamental features of their profession.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

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