Results 51 to 60 of about 195,979 (176)

Mixed‐methods systematic review exploring the associations underpinning active outdoor play with connection to nature and environmental stewardship

People and Nature, Volume 8, Issue 6, Page 1705-1727, June 2026.
Abstract Active outdoor play has been positioned in the literature as an opportunity to address concerns over climate (in)action and the rising trend of disconnection from the outdoors and nature. The objective of this systematic review was to examine associations between active outdoor play and people's connection to nature and/or environmental ...
Louise de Lannoy, Brianna Nasrallah, Nicholas Hayhow, Ulises Charles‐Rodriguez, Kimberly Squires, Zainab Badruddin, Justin J. Lang, Shawnda A. Morrison, Po‐Yu Wang, Mark S. Tremblay, Eun‐Young Lee   +10 more
wiley   +1 more source

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡ Données probantes sur les comités de discipline et l’inconduite professionnelle des auditeurs

Accounting Perspectives, Volume 25, Issue 2, Page 207-235, June 2026.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall, Regan N. Schmidt, Michael J. Wynes   +2 more
wiley   +1 more source

Audit Quality From a Service Perspective: A Systematic Literature Review La qualité de l'audit sous l'angle du service : examen systématique de la littérature

Accounting Perspectives, Volume 25, Issue 2, Page 237-268, June 2026.
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, Phillip de Jager, Francois Toerien, Ezelda Swanepoel   +3 more
wiley   +1 more source

La co-construction d’un référentiel qualité de formations continues tertiaires: quelle portée pour l’amélioration des programmes? [PDF]

, 2018
L'institutionnalisation progressive des démarches d'assurance qualité dans l'enseignement supérieur (Younès, Colet, Detroz, & Sylvestre, 2013) est soutenue au niveau international par des cadres d'orientation et, à l'échelle suisse, par l'accréditation ...
Sa, Silvia, Moraes, Tauana
core  

Evaluer la qualité des archives ouvertes : le certificat DINI

Partnership: The Canadian Journal of Library and Information Practice and Research, 2014
L’article présente le certificat DINI, un référentiel pour la certification et l’audit des archives ouvertes, des archives institutionnelles et des plateformes de revues en libre accès, développé par l’Initiative Allemande pour l’Information en Réseau ...
Joachim Schöpfel, Uwe Müller
doaj   +1 more source

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

Contemporary Accounting Research, Volume 43, Issue 2, Page 955-978, Summer 2026.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

Coping With Changing Skill Requirements: Does Disaffirmation Versus Affirmation Affect Auditors' Reliance on AI‐Supported Advice From Specialists? Composer avec l'évolution des aptitudes requises : la dévalorisation (par rapport à l'affirmation) influence‐t‐elle le recours des auditeurs aux conseils de spécialistes qui s'appuient sur l'IA ?

Contemporary Accounting Research, Volume 43, Issue 2, Page 659-679, Summer 2026.
ABSTRACT The digital evolution in auditing has triggered a rapid shift in auditors' required skill sets, with audit firms heavily investing in and extolling advanced data analytics and artificial intelligence (AI) capabilities. However, this strong emphasis on newly required digital skills can lead many experienced auditors, who perceive these ...
Mark E. Peecher, Christian P. R. Pietsch, Sebastian Stirnkorb, Isaac L. Yamoah   +3 more
wiley   +1 more source

Qualité De La Gestion Des Ecoles

The Journal of Quality in Education, 2017
L'évaluation de la qualité de l'éducation fait peu de cas des conditions de travail. Or, le facteur ‘qualité de gestion' influence celle des résultats.
Dorothée KOM
doaj   +1 more source

Sustainability Controls as Technologies of Actorhood: Constructing the Responsible Supplier in Global Supply Chains Le contrôle de la durabilité comme technologie d'actorialité : façonner le fournisseur responsable dans les chaînes d'approvisionnement mondiales

Contemporary Accounting Research, Volume 43, Issue 2, Page 1119-1144, Summer 2026.
ABSTRACT This paper examines how accounting and control practices constitute and distribute agency and responsibility for sustainability in global supply chains. Drawing on a field study in the fashion industry, we describe the sustainability control practices used by a major buyer firm vis‐à‐vis its suppliers and trace their evolution from a ...
Martin Messner, Marek Reuter, Torkel Strömsten   +2 more
wiley   +1 more source

Qualité réglée, qualité gérée

, 2013
Ce texte est un chapitre destiné à publication dans un ouvrage collectif du CRTD sur "Qualité du travail, qualité au travail"International audienceLa recherche de la qualité a envahi les politiques de management, dans des contextes variés : secteur ...
Mollo, Vanina, Di Cioccio, Alexandre, Falzon, Pierre, Nascimento, Adelaide   +3 more
core   +4 more sources