Results 211 to 220 of about 1,466 (260)

A Commentary on Accounting Education in Transition: Reflections on What 800+ Students Taught Us About ChatGPT Commentaire sur l'enseignement de la comptabilité en pleine mutation : réflexions sur ce que plus de 800 étudiants nous ont appris au sujet de ChatGPT

Accounting Perspectives, EarlyView.
ABSTRACT This commentary contributes to ongoing discussions in accounting education by examining how undergraduate students perceive and engage with ChatGPT as generative artificial intelligence (AI) becomes more prevalent in learning contexts. Based on survey data and open‐ended reflections from 846 accounting students at a Canadian university, the ...
Sonia Dhaliwal, Anna Czegledi, Ken Dafoe
wiley   +1 more source

HHH whitepaper. [PDF]

Eur Phys J C Part Fields
Abouabid H, Arhrib A, Arnold H, Azevedo D, Brigljevic V, Chen M, Diaz D, Duarte J, du Pree T, El Falaki J, Ferencek D, Ferreira PM, Fuks B, Ganguly S, Karkout O, Kolosova M, Konigsberg J, Landsberg G, Liu B, Moser B, Mühlleitner M, Papaefstathiou A, Pasechnik R, Robens T, Santos R, Sheldon B, Soyez G, Stamenkovic M, Stylianou P, Susa T, Tetlalmatzi-Xolocotzi G, Weiglein G, Zanderighi G, Zhang R.   +33 more
europepmc   +1 more source

The Impact of FAS 123R on Employee Retention Impact de la norme FAS 123R sur le maintien en poste des employés

Accounting Perspectives, EarlyView.
ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
wiley   +1 more source

Exotic self-assembly of hard spheres in a morphometric solvent. [PDF]

Proc Natl Acad Sci U S A
Spirandelli I, Coles R, Friesecke G, Evans ME.   +3 more
europepmc   +1 more source

Supporting Minority Students in the Global Accounting Pipeline: From an Individual Deficit to a Structural Realignment Approach Soutenir les étudiants issus des minorités dans le parcours vers la profession comptable partout dans le monde : d'une approche fondée sur les lacunes individuelles à une approche de réalignement structurel

Accounting Perspectives, EarlyView.
ABSTRACT Minority representation within the global accounting pipeline remains limited, despite sustained diversity, equity, and inclusion (DEI) initiatives. This paper synthesizes global accounting scholarship to critically examine how support for minority students and therefore professionals has evolved across regions and demographic groups.
Sedzani Musundwa, Joanne Sopt
wiley   +1 more source

Nonempirical Adiabatic Connection Correlation Functional from Hartree-Fock Orbitals. [PDF]

J Phys Chem Lett
Constantin LA, Fabiano E, Della Sala F.
europepmc   +1 more source

Two Pipelines, One Ceiling: Comparing Canadian Women's Career Paths in Public‐Service Finance Leadership and Accounting‐Firm Partnerships Deux parcours, un même plafond de verre : comparaison des schémas de carrière des femmes au sein des directions financières de la fonction publique et parmi les associées des cabinets comptables au Canada

Accounting Perspectives, EarlyView.
ABSTRACT Women's underrepresentation in senior leadership persists across both public and professional sectors, yet few studies compare how these dynamics operate within the same professional population. This paper addresses that gap by examining women's advancement to senior financial leadership among Canadian Chartered Professional Accountants (CPAs).
Tara Clowes
wiley   +1 more source

Prosocial CEOs and Accounting Manipulation Le comportement prosocial des PDG et la manipulation comptable

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh   +3 more
wiley   +1 more source

Investigating the Basis Set Convergence of Diagrammatically Decomposed Coupled-Cluster Correlation Energy Contributions for the Uniform Electron Gas. [PDF]

J Chem Theory Comput
Masios N, Hummel F, Grüneis A, Irmler A.   +3 more
europepmc   +1 more source

Seek and Ye Might Not Find: The Effects of Contract Framing on Knowledge Sharing and Knowledge Seeking Qui cherche ne trouve pas toujours : les effets liés à la formulation des contrats sur le partage et la recherche de renseignements

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, Xi (Jason) Kuang, Brian Vansant, Suyun (Sue) Wu   +3 more
wiley   +1 more source