Results 31 to 40 of about 1,988 (144)
EuroChoices, EarlyView.Summary Agrobiodiversity is in decline. While the literature highlights the role of public policy in this process, a research gap remains concerning how policies can help reverse this trend by providing economic support to farms that value crop and varietal diversity. Based on desk research and expert interviews, this article first provides an overview
Yuna Chiffoleau +7 more
wiley +1 more source
Accounting Perspectives, Volume 24, Issue 1, Page 125-155, March 2025.ABSTRACT New product development (NPD) has become essential for many small and medium‐sized enterprises (SMEs) to ensure their competitiveness and survival. However, NPD is fraught with pitfalls that can lead to project failure. To increase the likelihood of success, SMEs need to monitor the performance of their NPD projects using accurate indicators ...
Caroline Blais, Josée St‐Pierre
wiley +1 more source
Accounting Perspectives, EarlyView.ABSTRACT This study investigates how evolving regulatory and professional standards have shaped engagement quality review (EQR) partners' assessments of the review process, compared with an earlier study of review partners' assessments of the EQR process, and how these views differ from those of engagement partners.
Michael Favere‐Marchesi
wiley +1 more source
Accounting Perspectives, EarlyView.ABSTRACT Environmental, social, and governance (ESG) disclosure is attracting the attention of standard setters, regulatory bodies, academics, and practitioners. This interest stems from the evolution of ESG disclosure standards—notably, the new sustainability standards developed by the International Sustainability Standards Board.
Salma Charifa Kartout, Hanen Khemakhem
wiley +1 more source
L’espace de l’écriture chez Gabrielle Roy
Voix Plurielles, 2010 Cet article s’intéressera aux différents refuges affectionnés par Gabrielle Roy et qui auront été les plus importants dans son processus de création, en rapport avec l’espace intérieur de l’écrivaine au moment de l’écriture.
Virginie Doucet
doaj +1 more source
Accounting Perspectives, EarlyView.ABSTRACT How can we bring together accounting academics and practitioners to engage in meaningful conversations about diversity, equity, inclusion, and Indigeneity (DEII)? This paper offers a reflection on DEII drawn from a diversity event held in Canada in 2024 by the academic initiative Accounting for Impact.
Charles H. Cho +5 more
wiley +1 more source
L’archive en déplacement entre le dedans et le dehors
Déméter, 2019 L’étude d’un processus artistique collaboratif à base d’archive mis en place en milieu fermé permet d’interroger le geste artistique lorsqu’il se développe dans une logique de création partagée. L’analyse des modalités d’écriture et des méthodes
Pascal Cesaro, Leïla Delannoy
doaj +1 more source
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
Contemporary Accounting Research, EarlyView.ABSTRACT We conduct two experiments to examine whether and how the framing (bonus vs. penalty) of a target‐based incentive contract affects knowledge sharing and knowledge seeking. In the first experiment, we predict and find that penalty‐framed contracts increase employees' stress due to the fear of potential loss, which in turn reduces their ...
Ta‐Tung (Stephanie) Cheng +3 more
wiley +1 more source
Criminocorpus, 2015 La judiciarisation de l’aménagement des peines en France est un processus qui ne débute pas avec la création en 1958-59 du juge d’application des peines.
Marc Renneville
doaj +1 more source