Results 131 to 140 of about 11,442,401 (275)

Centre de Documentation en Sciences humaines, Revue de Documentation des Sciences humaines de la Santé (RESHUS)

open access: yes, 1980
IEDES. Centre de Documentation en Sciences humaines, Revue de Documentation des Sciences humaines de la Santé (RESHUS). In: Tiers-Monde, tome 21, n°81, 1980.
IEDES
core  

Staffing Leverage at the Audit Office and Audit Quality L'influence de la dotation en personnel des bureaux d'audit sur la qualité des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The PCAOB posits that audit partner and manager involvement, primarily through greater supervision and review (“oversight”) of audit engagements, is an important determinant and indicator of audit quality. We test this notion by empirically examining the link between staffing leverage, as measured by an office's ratio of audit partners and ...
Joshua A. Khavis   +2 more
wiley   +1 more source

Onirologies savantes et sciences humaines

open access: yesRevue d’Histoire des Sciences Humaines
Michaël Roelli   +2 more
doaj   +1 more source

Choosing the Stage: The Strategic Role of Disclosure Venues in Guidance Revisions Choisir la scène : le rôle stratégique des plateformes de communication dans la révision des prévisions

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT When managers revise earnings guidance between earnings announcements, they choose not only what to disclose but also where to disclose—in a standalone release, a guidance call, an investor conference, or an analyst/investor (A/I) day. These venues differ in audience, format, and visibility, raising the question of whether venue choice is a ...
Akash Chattopadhyay   +2 more
wiley   +1 more source

The effect of addback statutes on CEO compensation

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.
Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil   +3 more
wiley   +1 more source

God Knows Best

open access: yesAmerican Anthropologist, EarlyView.
ABSTRACT The Arabic phrase Allāhu a‘lam—“God knows best”—is used frequently in everyday Muslim speech and to conclude seemingly assertive statements or fatwas. At its heart lies the recognition that God is the All‐Knowing, whereas humans know next to nothing. Reflecting on this recognition, this essay discusses Sufi refusals of the ethnographic project
Amira Mittermaier
wiley   +1 more source

The Anthropocene and the End of Nuclear Disaster: Normalizing the Fukushima Nuclear Accident

open access: yesAmerican Anthropologist, EarlyView.
ABSTRACT This article places the concept of disaster in critical dialogue with that of the Anthropocene, which introduces new imaginaries that negatively affect the governance of crises like nuclear accidents. I argue that tropes surrounding the Anthropocene can depict certain events as apocalyptic calamities while also portraying other events as mere “
Maxime Polleri
wiley   +1 more source

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