Results 121 to 130 of about 6,659,629 (290)

Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.
ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley   +1 more source

Una vez más fascinante fascismo. Comentarios sobre 300 de Zack Zinder (2007)

open access: yesHistoria Actual On-Line, 2009
Partiendo del análisis de la obra cinematográfica 300, se plantea el papel del cine en la creación de un determinado discurso histórico. Se pretende mostrar que quizás lo que más trascendencia tenga de este tipo de filme no es precisamente lo que nos ...
Roberto Germán Fandiño Pérez
doaj  

Sviluppo delle raccolte. Passato, presente, futuro prossimo [PDF]

open access: yes, 2005
Collection management has undergone important changes in recent years. New paradigms in the organization of library activities are developing, and cooperation is more and more a key point.
Morriello, Rossana
core  

Poster presentation [PDF]

open access: yesSurgical and Radiologic Anatomy, 2005
Shomali, T   +214 more
openaire   +10 more sources

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 47-78, March 2025.
ABSTRACT Professional accounting bodies in Canada and the United States, and throughout the world, have funded programs to improve financial literacy for many years. This ongoing interest stems from the expected benefits of improved financial behavior for individuals, society, and financial markets.
Folasade Adesina   +2 more
wiley   +1 more source

A Bibliometric Review of a Decade of Integrated Reporting Research*

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Understanding the current status and future directions of integrated reporting (IR) within today's voluntary reporting landscape is crucial for advancing accounting scholarship and practice. This study presents a comprehensive bibliometric review of IR research alongside content analysis to identify publication trends, research collaborations,
Ajanthan Alagathurai   +3 more
wiley   +1 more source

Marginal Tax Rates of Canadian Public Firms and the Applicability of Marginal Tax Rates in Corporate Decisions*

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley   +1 more source

Il diritto comparato tra passato e presente [PDF]

open access: yes, 2017
Un'indagine sulla comparazione giuridica tra passato, presente e ...
Procida Mirabelli di Lauro, Antonino
core  

Home - About - Disclaimer - Privacy