Results 31 to 40 of about 1,382 (176)

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

Rosa Alcoy, Nigel Morgan, Klaus Reinhardt. Salterio glosado (Salterio anglo-catalán) [PDF]

, 2009
Rosa Alcoy, Nigel Morgan, Klaus Reinhardt. Salterio glosado (Salterio anglo-catalán).
Palumbo, María Laura
core  

Il «pulvis et umbra» oraziano in alcuni poeti latini tardoantichi

ACME, 2015
L’affermazione di Orazio pulvis et umbra sumus (Carm. 4.7.16) ha lasciato un’impronta nei poeti successivi? Scopo dell’articolo è analizzare l’influenza di un tale verso su tre autori tardoantichi: Ausonio, Paolino di Nola e Venanzio Fortunato.
Elena Castelnuovo
doaj   +1 more source

The Relationship Between Regulator Trust and How the Regulated Comply: Regulation and Compliance on Bay Street and Wall Street Relation entre la confiance envers l'organisme de réglementation et la manière dont les assujettis se conforment aux règles : réglementation et conformité à Bay Street et à Wall Street

Accounting Perspectives, EarlyView.
ABSTRACT Financial regulators, and regulators more broadly, continue to debate how to best secure effective compliance from the regulated. Building on previous research, this interview‐based study contributes to the debate by exploring how the regulated comply as perceptions of the regulator vary.
Dean Curran, Andrew M. Bauer, Tim D. Bauer   +2 more
wiley   +1 more source

El cuerpo y la cruz como instrumentos musicales: iconografía y literatura a la sombra de San Agustín

Studia Aurea: Revista de Literatura Española y Teoría Literaria del Renacimiento y Siglo de Oro, 2007
A partir de un cuadro anónimo mexicano del siglo XVII que representa a Cristo niño en ademán de tañer la cruz transformada en instrumento musical, se exploran las bases teológicas que han permitido establecer un paralelismo entre la cruz y el cuerpo ...
Luis Robledo Estaire
doaj   +1 more source

Specialists' Evidence Evaluation and Judgments in Audits Évaluation des preuves et jugements des spécialistes lors des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT Audits of complex fair value estimates involve evaluating and challenging key client assumptions. Auditors generally lack the necessary expertise to perform this work, and thus, they often engage valuation specialists to perform this audit work.
Tim D. Bauer, Cassandra Estep, Emily E. Griffith   +2 more
wiley   +1 more source

Black Accountants' Pursuit of Partnership La quête de l'accession au statut d'associé des comptables de race noire

Contemporary Accounting Research, EarlyView.
ABSTRACT Recent AICPA surveys indicate disproportionate attrition among Black professionals attaining partnership in US public accounting firms, underscoring the need to better understand their experiences. Despite repeated calls for examination, understanding of these experiences remains limited, partly due to the difficulty in accessing the few Black
Jennifer Joe, Eldar Maksymov, Kerri‐Ann Sanderson   +2 more
wiley   +1 more source

The Determinants of Auditor Communication and Its Consequences for Audit Effort

Accounting &Finance, EarlyView.
ABSTRACT Auditing standards and academic literature highlight the importance of effective communication between auditors and those charged with governance. However, empirical evidence on its determinants and consequences remains limited. To address this gap, we use data from Korea, where auditor–audit committee communication is publicly disclosed, and ...
Eun Hye Jo, Jung Wha (Jenny) Lee, Tom Scott   +2 more
wiley   +1 more source

Un codice miniato in viaggio tra secoli e paesi

, 2022
Il testo introduce il catalogo della mostra dedicato al salterio miniato ms. 111 della Biblioteca Comunale di Imola, del cui codice tratteggia la storia a partire dal primissimo XII ...
Fabrizio Lollini, Silvia Mirri
core   +1 more source

L'Epistola la gran principe di Mosca Vasilij III sulla traduzione del Salterio commentato di Massimo Il Greco fra retorica classica e prassi umanistica [PDF]

, 2010
L'articolo sottopone ad analisi la componente biblica e retorica dell'Epistola la gran principe di Mosca Vasilij III sulla traduzione del Salterio commentato di Massimo Il Greco, dimostrando trattarsi del primo esempio di epistola dedicatoria prodotto in
ROMOLI, FRANCESCA
core   +1 more source