Results 221 to 230 of about 100,218 (293)

A half century of monitoring reveals contrasting survival responses of Icelandic seabirds to climate and fisheries pressures

open access: yesIbis, EarlyView.
Seabirds serve as key indicators of marine environmental changes, with adult survival being a critical parameter for assessing population health. Iceland hosts some of the largest seabird populations in the North Atlantic, making it a valuable location for studying long‐term trends in seabird demographics.
Sarah E. Gutowsky   +6 more
wiley   +1 more source

Voluntary Adoption of Internal Audit by NASDAQ Firms and Its Impact on Internal Control Reporting

open access: yesInternational Journal of Auditing, EarlyView.
ABSTRACT NASDAQ firms are not required to have an internal audit function. We exploit this voluntary setting to provide further insight into internal audit's role as a governance function. We search proxy statements and other sources to identify whether NASDAQ firms have an internal audit function.
Omar Watts, Randal Elder, Michael Hyman
wiley   +1 more source

Neurodiversity and intersectionality in the workplace: A narrative review and research agenda

open access: yesInternational Journal of Management Reviews, EarlyView.
Abstract Neurodiversity has important implications for individuals and organizations as an increasingly salient but under‐researched dimension of diversity in the workplace. In this article, we provide an interdisciplinary review of neurodiversity research through the lens of intersectionality, with a particular focus on the potential ways ...
Thomas Calvard   +2 more
wiley   +1 more source

Improving Digital Transformation Outcomes and Pace: The Role of the Board and C‐Suite in Reducing Transformation Friction

open access: yesInformation Systems Journal, EarlyView.
ABSTRACT Most organisations are confronting a dilemma: the need to embark on digital transformation to be competitive and sustainable versus the inherently high costs and extremely high risks involved. Lack of executive support has long been identified as a leading cause of project failure, including digital transformation projects.
Natalie Smith, Andrew Burton‐Jones
wiley   +1 more source

Narratives Contextualizing Numeric Disclosures: Insights From Earnings Calls

open access: yesJournal of Business Finance &Accounting, EarlyView.
ABSTRACT We investigate how narrative disclosures during earnings conference calls (ECCs) provide context for quantitative numeric disclosures in quarterly earnings releases, enhancing their informativeness. Drawing on a large sample of 34,918 quarterly ECCs from 1621 US‐listed firms from 2007 to 2020, we extract interpretable textual attributes—such ...
Imelda Taraj, Ranik Raaen Wahlstrøm
wiley   +1 more source

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