Results 61 to 70 of about 1,995 (210)

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

De l’université ouverte à l’université virtuelle

Revue Internationale d’Éducation de Sèvres, 1999
Universities must answer an ever growing demand for initial training and lifelong learning. The virtual campus can be a solution as it allows the management of distance learning, of access to resources and of interaction between all members of the ...
Martine Cauvin, Jacques Lacombe
doaj   +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

Behind Closed Doors: Interaction Rituals and the Building of Social Ties in Private Company‐Investor Meetings À huis clos : rituels d'interaction et construction de liens sociaux lors des réunions privées entre sociétés et investisseurs

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines private meetings between company managers and institutional investors as part of the broader financial reporting environment. Using direct observations of 39 such meetings across four large, listed companies—complemented with the study of preparatory work and internal documents—the paper investigates how these meetings help
Per Ahblom, Carl Henning Christner, Andrea Mennicken   +2 more
wiley   +1 more source

Cache‐Cache: Dans les souffles du Grand Fleuve…

Anthropology of Consciousness, EarlyView.
ABSTRACT Between ventriloquism and divination, devotion and consecration, an old and sublime marine game unfolds each day, with living breaths shared in the waters of the great river. In Tadoussac, on the north shore of the St. Lawrence Estuary, at the mouth of the Saguenay, the rumor of whales has long resonated.
David Jaclin, Alexis Aubin‐Laperrière, Nicolas Cadieux, Patrick Weldon   +3 more
wiley   +1 more source

Solving Optimal Power Flow Using New Efficient Hybrid Jellyfish Search and Moth Flame Optimization Algorithms

Algorithms
This paper presents a new optimization technique based on the hybridization of two meta-heuristic methods, Jellyfish Search (JS) and Moth Flame Optimizer (MFO), to solve the Optimal Power Flow (OPF) problem.
Chiva Mayouf, Ahmed Salhi, Fanta Haidara, Fatima Zahra Aroua, Ragab A. El-Sehiemy, Djemai Naimi, Chouaib Aya, Cheikh Sidi Ethmane Kane   +7 more
doaj   +1 more source

Communication politique et esprit critique : une analyse statistique [PDF]

Synergies Italie, 2019
Essayer de guider les choix des individus à travers les informations est l’enjeu primaire à la fois de la communication politique et de la communication tout court.
Daniela Gay, Vito De Feo
doaj  

Assessing responses of reef island seabirds to environmental and anthropogenic drivers

Conservation Biology, EarlyView.
Abstract Tropical insular ecosystems face escalating, cumulative impacts of land‐ and sea‐based ecological threats that jeopardize the long‐term sustainability of their native communities. This joint vulnerability is epitomized by reef island seabirds, which are exposed to reef decline and coastal erosion driven by climate change, reduction in prey ...
Tristan Berr, Alexandre Millon, Pascal Dumas, Poetea Guehenneuc, Fany Perez, Hélène De Méringo, Julien Baudat‐Franceschi, Éric Vidal   +7 more
wiley   +1 more source

Ceramic ecology in an Islamic capital: changes in the production and consumption of pottery in Palermo

Early Medieval Europe, EarlyView.
Palermo became the new capital of Sicily after the Aghlabid conquest in 831. The transformation of the city into a capital took many forms, including the production and consumption of pottery. The perspective from ceramic evidence shows that Palermo underwent faster and deeper processes of Islamization than other urban and rural contexts across the ...
Viva Sacco
wiley   +1 more source

Anticipating tomorrow: The role of corporate foresight and prospective sensemaking in managing digital changes by established organizations

European Management Review, EarlyView.
Abstract In the digital era, established organizations face significant challenges in adapting to unfolding changes. This study explores the reciprocal relationship between prospective sensemaking and corporate foresight within a large European bank engaged in digital transformation through its corporate accelerator program.
Anna‐Sofia Yanson, Mohamad Najib Tarhini, Daniele Cerrato   +2 more
wiley   +1 more source