Results 171 to 180 of about 311,988 (313)
Accounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley +1 more source
B-mode and Doppler ultrasound in the gastrointestinal evaluation of cats. [PDF]
Open Vet JSprícigo CVM +7 more
europepmc +1 more source
An Explanation of Path Analysis and Recommendations for Best Practice
Contemporary Accounting Research, EarlyView.ABSTRACT Path analysis has become increasingly popular, but many studies do not show a deep understanding of how path analysis works or the assumptions on which it relies. In this paper, we explain that path analysis is statistically equivalent to either OLS when the researcher assumes uncorrelated errors, or instrumental variable (IV) estimation when ...
Clive Lennox, Carmen Payne‐Mann
wiley +1 more source
De Novo Transcriptome Assembly Reveals Insights Into Osmoregulation and Oxidative Stress Response in the Gills of the Southern King Crab (<i>Lithodes santolla</i>). [PDF]
Ecol EvolBrante A +5 more
europepmc +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck +4 more
wiley +1 more source
Complete genome sequences of 34 Arctic marine bacteria. [PDF]
Microbiol Resour AnnouncSadler MC, Mino S, Morris RM.
europepmc +1 more source
Europeana Sounds: an interface into European sound archives [PDF]
Sound Studies, 2016 openaire +1 more source
Auditor Task Prioritization Hiérarchisation des tâches d’audit
Contemporary Accounting Research, EarlyView.ABSTRACT We study how auditors prioritize tasks and how variations in task order influence auditors' performance. Drawing on conservation of resources theory, we develop and test our hypotheses through three experiments involving over 350 professional auditors. The first two experiments assess the impact of task order on performance.
Bart Dierynck, Christian P. H. Peters
wiley +1 more source
Facilitating analysis of open neurophysiology data on the DANDI Archive using large language model tools. [PDF]
Sci DataMagland JF, Ly R, Rübel O, Dichter B.
europepmc +1 more source