Results 71 to 80 of about 1,936 (161)
La descente en rivière de LL : quelques questions à poser à une pièce de théâtre autochtone
Percées, 2023 Lindsay Lachance
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Downside risk similarity and M&As
Contemporary Accounting Research, Volume 43, Issue 1, Page 7-38, Spring 2026.Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen +3 more
wiley +1 more source
Turnover experiences in public accounting and alumni's decisions to “give back”
Contemporary Accounting Research, Volume 43, Issue 1, Page 201-235, Spring 2026.Abstract This study examines turnover experiences in public accounting, including the exit phase (from public accountants' initial thoughts of leaving to their exit) and the post‐exit phase (from their exit to the present moment) of the turnover process.
Lindsay M. Andiola +2 more
wiley +1 more source
The Impact of Disclosure on Diversity: Evidence From the Canada Business Corporations Act
Contemporary Accounting Research, Volume 43, Issue 1, Page 314-340, Spring 2026.ABSTRACT We examine the impact of a 2020 “comply‐or‐explain” disclosure mandate implemented in Canada. This regulation imposed the first disclosure mandate extending beyond gender diversity to include racial diversity. Using federally registered public firms as a treatment group and provincially registered public firms as a control group, we establish ...
Thomas Bourveau +2 more
wiley +1 more source
An Explanation of Path Analysis and Recommendations for Best Practice
Contemporary Accounting Research, Volume 43, Issue 1, Page 290-313, Spring 2026.ABSTRACT Path analysis has become increasingly popular, but many studies do not show a deep understanding of how path analysis works or the assumptions on which it relies. In this paper, we explain that path analysis is statistically equivalent to either OLS when the researcher assumes uncorrelated errors, or instrumental variable (IV) estimation when ...
Clive Lennox, Carmen Payne‐Mann
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Contemporary Accounting Research, Volume 43, Issue 1, Page 370-397, Spring 2026.ABSTRACT The evaluation of auditors in the Big 4 audit firms has largely remained a “black box” in accounting and audit research. Little is known about how these processes operate within audit firms or how they relate to promotion decisions. This study addresses this gap by providing direct insight into promotion committee decision‐making.
Claire Garnier +2 more
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Losing Control: The Erosion of Disciplinary and Pastoral Power in Accounting Firms
Contemporary Accounting Research, Volume 43, Issue 1, Page 510-533, Spring 2026.ABSTRACT Accounting firms have traditionally operated as both elite and reinventive institutions that offer a structured and prestigious career path and enforce a deeply transformative socialization process for auditors. However, recent labor market shifts and evolving work preferences are challenging this regime of power, with significant implications
Oriane Couchoux +2 more
wiley +1 more source
L’Hybride à l’Épreuve du Corps Dansant: étude de créations de la scène contemporaine anglo-saxonne
Revista Brasileira de Estudos da Presença, 2014 Prenant comme point de départ l’expérience des artistes de la diaspora indienne en Angleterre, l’article propose de repenser le rôle et la signification du terme hybride dans le champ de la danse et de la création contemporaine.
Federica Fratagnoli (Université de Nice Sophia Antipolis, Nice, France)
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Anatomia, Histologia, Embryologia, Volume 55, Issue 2, March 2026.ABSTRACT The detailed anatomical situation of male stillborn cephalo‐thoracopagus twins in a wild ranging northern bat (Eptesicus nilssonii) is described by means of full body micro‐CT scans in high resolution with three‐dimensional computational reconstruction.
J. Meyer +5 more
wiley +1 more source
L'Hybride à l'Épreuve du Corps Dansant: étude de créations de la scéne contemporaine anglo-saxonne
Revista Brasileira de Estudos da Presença, 2014 Prenant comme point de départ l’expérience des artistes de la diaspora indienne en Angleterre, l’article propose de repenser le rôle et la signification du terme hybride dans le champ de la danse et de la création contemporaine.
Federica
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