Results 61 to 70 of about 1,382 (176)

Can individual auditors' career advancements predict audit partner quality?

open access: yesContemporary Accounting Research, Volume 43, Issue 1, Page 136-168, Spring 2026.
Abstract This mixed‐methods study investigates whether individual auditors' career advancements to more prestigious audit firms can predict their audit quality. Using hand‐collected data on more than 2,000 audit partners from professional networking website profiles, I identify audit partners with advancements from less to more prestigious audit firms ...
Joseph A. Micale
wiley   +1 more source

Los Salmos-prólogos

open access: yesEstudios Eclesiásticos, 1960
El siguiente artículo estudia el carácter de algunos salmos y el motivo por el que son colocados en el Salterio. En concreto se estudian los salmos sin título, que parecen haber sido añadidos en un momento posterior a los titulados.
Jesús Enciso Viana
doaj  

INFORMATION AND KNOWLEDGE OF PUBLIC SECTOR DECISION MAKERS: EXPERIMENTAL RESEARCH IN THE CONTEXT OF A LOCAL GOVERNMENT HOSPITAL IN INDONESIA

open access: yesJournal of Indonesian Economy and Business, 2015
This research aimed to test the previous result of experimental research on decision making by Dilla and Steinbart (2005), and to internalize the result in the context of a local government hospital in Indonesia.
Icuk Rangga Bawono   +2 more
doaj   +1 more source

Losing Control: The Erosion of Disciplinary and Pastoral Power in Accounting Firms

open access: yesContemporary Accounting Research, Volume 43, Issue 1, Page 510-533, Spring 2026.
ABSTRACT Accounting firms have traditionally operated as both elite and reinventive institutions that offer a structured and prestigious career path and enforce a deeply transformative socialization process for auditors. However, recent labor market shifts and evolving work preferences are challenging this regime of power, with significant implications
Oriane Couchoux   +2 more
wiley   +1 more source

Spiritualità¤t und Gottesvorstellungen Im Altestamentlichen Psalter

open access: yesCaminhos, 2010
A fé em Deus sempre tem sido articulada conforme a organisação social e dentro os parámetros mentais usados em groupos específicos dessa ordem vivencial.
Erhard S. Gerstenberger
doaj   +1 more source

The Impact of Say‐On‐Pay on Firm Efficiency in Anglo‐Saxon Economies—Do CEO Personal Traits and CG Mechanisms Matter?

open access: yesInternational Journal of Finance &Economics, Volume 31, Issue 1, Page 129-150, January 2026.
ABSTRACT In this study, we explore how the personal traits of CEOs and corporate governance mechanisms moderate the link between say‐on‐pay (SOP) votes and various aspects of firm efficiency. Our sample consists of 1931 firms listed in four Anglo‐Saxon economies (i.e., USA, UK, Canada and Australia) during a period of notable regulatory changes.
Essam Joura   +3 more
wiley   +1 more source

El primer incunable cubano: la tarifa general de precios de medicinas

open access: yesMedimay, 2004
Una de las grandes creaciones del hombre que más ha contribuido al desarrollo de la civilización, ha sido sin duda la invención de la imprenta, considerada por más de una generación como un beneficio casi divino concedido al mundo por el ingenioso alemán
José Antonio López Espinosa
doaj   +4 more sources

Navigating the Accountability Paradoxes of Financial Resource Abundance in the Post‐Pandemic Public Service Delivery

open access: yesGovernance, Volume 39, Issue 1, January 2026.
ABSTRACT This paper investigates the accountability paradoxes that emerge when public administrations operate under conditions of financial resource abundance and explores how these paradoxes are managed in practice. Focusing on Italian universities in the wake of Next Generation EU (NGEU) funding, the study applies paradox theory to reconceptualize ...
Deborah Agostino
wiley   +1 more source

Out of the vacuum: The effect of tax liability changes on compliance in the presence of withholding position and group affiliation

open access: yesContemporary Accounting Research, Volume 42, Issue 4, Page 2582-2613, Winter 2025.
Abstract Prior research has established that tax liability increases lead to decreased compliance. However, tax liability changes do not happen in a vacuum. Notably, prior research has also identified a withholding phenomenon: individuals in a tax due position are less compliant than those in a refund position.
Chelsea Rae Austin   +2 more
wiley   +1 more source

‘Vestito a ponti d’oro e a cento corde in seno’: history, repertoire and playing techniques of the Italian salterio in the eighteenth century [PDF]

open access: yes, 2021
The present study is the first comprehensive and fundamental compendium on the Italian salterio of the eighteenth century. It sheds light on its genesis in the ecclesiastical environment, its dissemination and use in all regions of Italy, its social rise
Fleischanderl, F.
core  

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