Results 41 to 50 of about 83,819 (186)

The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States*

Accounting Perspectives, Volume 24, Issue 1, Page 47-78, March 2025.
ABSTRACT Professional accounting bodies in Canada and the United States, and throughout the world, have funded programs to improve financial literacy for many years. This ongoing interest stems from the expected benefits of improved financial behavior for individuals, society, and financial markets.
Folasade Adesina, Carla Carnaghan, James Smith   +2 more
wiley   +1 more source

How Professional Accountants Learn in the Workplace: A Structured Literature Review Modes d'apprentissage des comptables au travail : revue structurée de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger, Nicholle Kovach, Dorian Lane   +2 more
wiley   +1 more source

Engagement Quality Reviews: An Evolving and Interactive Process Revues de la qualité des missions : un processus en évolution et interactif

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

Revue Annales du patrimoine numéro 15 [PDF]

Annales du Patrimoine, 2015
Revue Annales du patrimoine, Faculté des Lettres et des Arts, Université de Mostaganem, Algérie, Numéro 15/2015. - Revue Annales du patrimoine/Annals of Heritage Journal, Faculty of Letters and Arts, University of Mostaganem, Algeria, Issue 15/2015.
Annales du patrimoine
doaj  

Revue Annales du patrimoine n° 20 [PDF]

Annales du Patrimoine, 2020
Revue Annales du patrimoine, Faculté des Lettres et des Arts, Université de Mostaganem, Algérie, Numéro 20/2020. - Revue Annales du patrimoine/Annals of Heritage Journal, Faculty of Letters and Arts, University of Mostaganem, Algeria, Issue 20/2020.
Annales du patrimoine
doaj  

Knowledge Sharing in Organizations: A Review of the Recent Literature Partage des connaissances au sein des organisations : examen de la littérature récente

Accounting Perspectives, EarlyView.
ABSTRACT The exchange and sharing of knowledge within organizations is a critical element of organizations' success. In this research, our objective is to synthesize and critically assess the knowledge‐sharing research published between 2006 and 2023. We address this objective in three ways.
Nicholle Kovach, Leslie Berger
wiley   +1 more source

Corporate Governance Pillars and ESG Disclosure: A Systematic Literature Review Piliers de la gouvernance d'entreprise et divulgation ESG : revue systématique de la littérature

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

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

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

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

Contemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

The three‐step test in international copyright—a global framework for generative AI training

American Business Law Journal, EarlyView.
Abstract The training of generative artificial intelligence (genAI) models involves the processing of large datasets, which often include copyrighted materials, thereby raising questions of copyright infringement. These questions tend to center on whether such use constitutes fair use or falls under text and data mining (TDM) exceptions.
Nicola Lucchi, Tim W. Dornis, Pascal T. Sierek   +2 more
wiley   +1 more source