Results 111 to 120 of about 283,695 (220)
Contemporary Accounting Research, EarlyView.ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley +1 more source
Endogenous Timing and Quality Standards in a Vertically Differentiated Duopoly [PDF]
The consequences of the adoption of quality standards on the endogenous timing of moves are investigated in a vertically differentiated duopoly. We obtain two main results.
Giulio ECCHIA, Luca LAMBERTINI
core
Contemporary Accounting Research, EarlyView.ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley +1 more source
Les stratégies touristiques du secteur privé au Maroc
Téoros, 2005 Le Royaume du Maroc dispose d’un patrimoine touristique extrêmement riche et varié. Outre des sites exceptionnels mondialement connus tels que les villes historiques de Marrakech, de Fès ou de Rabat et les montagnes de l’Atlas, le Maroc possède une des ...
François Vellas, Zouhair Mehadji
doaj
Anti‐Protestantism in the Global Catholic Mission, c. 1918–1960*
Journal of Religious History, EarlyView.
Sante Lesti
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT A concentrated debt structure can facilitate creditor coordination, which reduces the financial distress cost in a liquidity default but also increases the risk of a strategic default. Debt concentration affects the sensitivity of leverage to tax through these two forces.
Xiaoli Hu +3 more
wiley +1 more source
The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture
Abacus, EarlyView.In the wake of recent financial crises and scandals, risk culture has increasingly become the focus of various actors, such as supervisors, financial service providers, academics, and consultants. While it is acknowledged that a proper risk culture is needed to make banks safer, as an intangible, organizational, and social phenomenon, risk culture is ...
Niclas Dürst, Jennifer Kunz
wiley +1 more source
Survival Remains High in Griffon Vultures 40 Years After Reintroduction
Animal Conservation, EarlyView.The reintroduction of the Griffon vulture (Gyps fulvus) in French Grands Causses in 1981 is largely regarded as a significant translocation success. 40 years of quality data from intensive monitoring allows us to investigate the survival rates in this long‐lived population on the long term, but also to reflect on the crucial role of adaptive management
Charlotte Lorand +7 more
wiley +1 more source
Adam Smith and Three Theories of Altruism [PDF]
Smith advanced a particular view of altruism that should prove to be relevant to the modem literature on the subject. It provided the back-bone of his critique of three different theories.
Elias L. KHALIL
core
Agricultural and Forest Entomology, EarlyView.We assess the effect of sanitation felling performed in 2022 in North‐Eastern Italy on bark beetle damage that occurred in 2023 across eight spruce forest types, as evaluated using multispectral satellite imagery. Bark beetle damage was reduced only at very high or very low sanitation felling rates.
Aurora Bozzini +5 more
wiley +1 more source