Results 221 to 230 of about 434,180 (312)

Audit Quality From a Service Perspective: A Systematic Literature Review

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha   +3 more
wiley   +1 more source

Evaluating physicians' teaching perspectives and demonstration of core competencies in clinical shadowing. [PDF]

open access: yesBMC Med Educ
Tsai CL   +8 more
europepmc   +1 more source

Collective identity and the coalescence of an expert occupational community: The case of the Canadian tax profession

open access: yesContemporary Accounting Research, EarlyView.
Abstract Although the community of tax professionals is a key actor in the tax realm, its nature continues to remain elusive in many countries. Using a qualitatively driven mixed‐methods approach that integrates the insights obtained from in‐depth interviews and the results of a survey of practitioners, we examine the Canadian tax field.
Till‐Arne Hahn, Darlene Himick
wiley   +1 more source

Does Investors’ Information‐acquisition Ability Affect IPO Underpricing? Evidence from a Quasi‐natural Experiment

open access: yesAbacus, EarlyView.
Initial public offering (IPO) underpricing, driven by information asymmetry, is a prevalent and serious global phenomenon. In addition to the influence of information providers such as IPO firms, investors’ ability to acquire information may also significantly affect IPO underpricing.
Haipeng Yu   +3 more
wiley   +1 more source

Professionalism and professional identity in medical students: a cross-sectional mixed-methods analysis of correlation and progression. [PDF]

open access: yesFront Med (Lausanne)
Farooq M   +7 more
europepmc   +1 more source

Rethinking the contract‐failure theory

open access: yesAmerican Business Law Journal, EarlyView.
Abstract The contract‐failure theory posits that the nonprofit form can be an indicator of high product quality because the nondistribution constraint reduces the nonprofit manager's financial benefits from cheating. This would give nonprofits an advantage over for‐profit firms when consumers cannot determine product quality and thus explains ...
Yumiao Wang
wiley   +1 more source

Physicians' hybridisation with accounting in public hospitals

open access: yesAccounting &Finance, EarlyView.
Abstract Accounting information has become an integral part of management tools in public hospitals. Following COVID‐19, the crisis in the supply chain and the war in Ukraine severely impacted the financing of public hospitals. In response to this multi‐crisis environment, physicians have increased their awareness on an efficient use of scarce ...
Susana Gago‐Rodríguez   +2 more
wiley   +1 more source

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