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Reporting Control Deficiencies in Repeat Internal Audit Engagements*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

The electoral politics of immigration and crime

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Concern that immigration worsens crime problems is prevalent across Western publics. How does it shape electoral politics? Prior research asserted a growing left–right divide in immigration attitudes and voting behavior due to educational realignment.
Jeyhun Alizade
wiley   +1 more source

Sourcing carnelian beads from the ancient Mesopotamian site of Kish, Iraq, 2450–2200 BCE: Stylistic, technological and geochemical approaches

open access: yesArchaeometry, EarlyView.
Abstract Trade between Mesopotamia and the Indus Civilization is studied through the analysis of Early Dynastic III Period (2600–2350 BCE) carnelian beads from the site of Kish, Iraq. Morphological and technological features of the beads are compared with beads from the Indus region.
J. Mark Kenoyer   +2 more
wiley   +1 more source

Rifts, orogens, cratons, and global tectonics: Introduction

open access: yesГеодинамика и тектонофизика, 2017
A key role in developing the Earth theory is played by comparative studies of orogens, rifts, and platforms in the equatorial, middle and high latitudes of Asia and the adjacent Arctic regions.
S. V. Rasskazov
doaj   +1 more source

Meghan Howey, Assistant Professor Department of Anthropology, travels to Uganda [PDF]

open access: yes, 2012
Professor Howey travelled to Uganda in summer 2012 to conduct archaeological and paleoecological research in the Ndali crater lakes and swamps.In June 2012, with support from the Center for International Education, I furthered my involvement in a ...
Howey, Meghan
core   +2 more sources

What Do Lithics Tell Us About Cultural Evolution? Insights From the Central African Record

open access: yesArchaeometry, EarlyView.
ABSTRACT While Western historical narratives often incorporate a biased vision of human evolution—driven by a progressive view tied to a progressively evolving state of culture—this paper proposes combining archaeological lithic data with epistemological reflections to critique the modern regime of historicity, where progress is assumed as rational ...
Isis Isabella Mesfin
wiley   +1 more source

Geodynamic conditions of rifting on the Earth surface: problems of studying

open access: yesГеодинамика и тектонофизика, 2017
Rift structures are considered as elements of the composite structural parageneses of deformations in the crust and lithosphere with respect to kinematic types of such deformations.
T. Yu. Tveritinova
doaj   +1 more source

Palaeowinds and depositional conditions from Holocene loess in Sweden and Finland

open access: yesBoreas, EarlyView.
The nature of deglacial and Holocene wind regimes in Fennoscandia is debated, as is the degree to which wind‐blown loess deposits exist in the region. Loess deposits in Fennoscandia are often relatively thin, discontinuous and less well‐sorted than typical loess, and questions remain over the degree of their post‐depositional reworking and the impact ...
Calum J. Edward   +6 more
wiley   +1 more source

ASSESSMENT OF GAS-HYDROTHERMAL ACTIVITY OF THE BAIKAL RIFT IN THE LAKE AREA FROM NUMERICAL EXPERIMENT DATA

open access: yesГеодинамика и тектонофизика, 2015
The Baikal rift is characterized by high heat flow, seismic activity and large thickness of sediments through which gas and hydrothermal water are intensely released into the lake water.
V. I. Gunin
doaj   +1 more source

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