Results 151 to 160 of about 5,654,539 (238)

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Navigating the Early Years: A Guide for New Faculty Traverser les premières années : un guide à l'intention des jeunes chercheurs

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT The transition from doctoral student to tenure‐track assistant professor marks a critical juncture in an academic career. This conceptual commentary offers experience‐based insights for early‐career accounting faculty, addressing the distinct pressures of a discipline shaped by professional certification requirements, diverse institutional ...
Seda Oz, Steve Fortin, Christopher Wong
wiley   +1 more source

The law of AI knowledge distillation

open access: yesAmerican Business Law Journal, EarlyView.
Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley   +1 more source

Climate Change Commitment: As Agency Theory Pertains to Engaging Supply Chains in Science‐Based Targets

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We explore how corporates working towards valid Science‐based Targets engage with their suppliers to collect Scope 3 emissions data. This is important to enable such corporates to reduce greenhouse gas emissions and achieve net‐zero by 2050. Utilising agency theory, we analyse 1402 responses from the 2021 CDP climate change survey.
Hang Pham, Binh Bui, Carolyn Cordery
wiley   +1 more source

Finance Education in Australia and New Zealand: A Contemporary Analysis of Undergraduate Finance Programs in Public Universities

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Finance has long been part of Australian and New Zealand tertiary education, although its long‐term presence has been offset by significant changes within the business education landscape. Employing an online content analysis approach, we provide an in‐depth analysis of the various forms of undergraduate finance education currently delivered ...
Scott J. Niblock, Michael B. Charles
wiley   +1 more source

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