Results 191 to 200 of about 312,248 (312)

Auditor Task Prioritization Hiérarchisation des tâches d’audit

open access: yesContemporary 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

Elucidating R‐gene‐mediated resistance to wheat dwarf virus in Triticum aestivum genotypes

open access: yesAnnals of Applied Biology, EarlyView.
This study investigates R‐gene‐mediated resistance to wheat dwarf virus (WDV) among different wheat genotypes. Following inoculation with Psammotettix alienus (leafhoppers) and the subsequent appearance of characteristic symptoms such as yellowing and dwarfing, phenotypic responses were evaluated alongside molecular analyses, including quantification ...
Priyanka Krishnamurthy   +3 more
wiley   +1 more source

Bridging the Late Antique Gap in Northwest Arabia: New Archaeological Evidence on the Occupation of Wādī al‐Qurā (al‐ʿUlā [AlUla], Saudi Arabia) Between the Third and Seventh Centuries CE

open access: yesArabian Archaeology and Epigraphy, EarlyView.
ABSTRACT In 2019, the Dadan Archaeological Project (CNRS/RCU/AFALULA) identified a Late Antique village 1 km south of ancient Dadan in the al‐ʿUlā valley (northwest Saudi Arabia). Three excavation seasons at this site (2021–2023) have uncovered a massive building constructed in the late third or early fourth cent.
Jérôme Rohmer   +11 more
wiley   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

open access: yesAbacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Coxsackievirus A24 variant whole genome sequencing from clinical samples using a three overlapping amplicons strategy. [PDF]

open access: yesWellcome Open Res
Morobe JM   +7 more
europepmc   +1 more source

Physicians' hybridisation with accounting in public hospitals

open access: yesAccounting &Finance, EarlyView.
Abstract Accounting information has become an integral part of management tools in public hospitals. Following COVID‐19, the crisis in the supply chain and the war in Ukraine severely impacted the financing of public hospitals. In response to this multi‐crisis environment, physicians have increased their awareness on an efficient use of scarce ...
Susana Gago‐Rodríguez   +2 more
wiley   +1 more source

Lady Anne Kerr: From the Rise of International Conference Interpreting to the Whitlam Dismissal

open access: yesAustralian Journal of Politics &History, EarlyView.
Before Anne Robson (née Taggart) became the second Lady Kerr upon marrying governor‐general John Kerr in 1975, she had an international career of some 30 years working as a French to English interpreter and consultant at over 30 national and international conferences and became the first Australian elected to the International Association of Conference
Alexis Bergantz
wiley   +1 more source

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