Results 81 to 90 of about 365,144 (250)

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki   +4 more
wiley   +1 more source

Corporate Strategies For Managing Environmental Risk (The International Library Of Environmental Economics And Policy – Volume xx) [PDF]

open access: yes
This paper is the introduction to a forthcoming anthology (published by Ashgate) of economic contributions to the subject. It ties the articles together, starting with a primer on corporate strategy, then considering corporate environmental strategy, and
Bernard Sinclair-Desgagné
core  

Accessing Research‐Informed Instructional Strategies to Teach Financial and Managerial Accounting: A Review and Recommendations

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Financial and managerial accounting (FMA) courses are critical courses that give first‐year students their first taste of technical accounting content. This paper surveys 20 years of literature in five specialist accounting education journals to draw out research‐informed instructional strategies and associated recommendations on their use and
Sanobar Anjum Siddiqui
wiley   +1 more source

Programme D'appui Aux Réformes du Secteur de L'énergie et à la Gouvernance Financière [PDF]

open access: yes, 2012
The report presents the aid give by BAD to reform industrial sector in ...

core  

Turnover experiences in public accounting and alumni's decisions to “give back”

open access: yesContemporary Accounting Research, EarlyView.
Abstract This study examines turnover experiences in public accounting, including the exit phase (from public accountants' initial thoughts of leaving to their exit) and the post‐exit phase (from their exit to the present moment) of the turnover process.
Lindsay M. Andiola   +2 more
wiley   +1 more source

Public Tax Disclosures and Investor Perceptions Publications d'informations fiscales et perceptions des investisseurs

open access: yesContemporary 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

Intégration d’une démarche de management par la qualité au sein du Scuba­Shop Villeneuve [PDF]

open access: yes, 2018
Le Scuba-Shop gère sa stratégie de manière instinctive et en s’adaptant continuellement à son environnement. Le magasin ne suit pas de stratégie clairement définie et manque de structure dans son organisation interne.
Amrein, Daniel, Blétry, Sandrine
core  

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

open access: yesContemporary 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

Conclusion : la contribution du Cemagref à la stratégie de recherche sur la biodiversité

open access: yesSciences, Eaux & Territoires, 2010
Conclusion : la contribution du Cemagref à la stratégie de recherche sur la ...
M. GUÉRIN, D. TERRASSON
doaj   +1 more source

La responsabilité sociale et environnementale des entreprises est-elle soluble dans la maximisation du profit ? [PDF]

open access: yes, 2009
International audienceCet article précise la nature des liens entre RSE et performance financière en dégageant trois axes majeurs pour une réflexion future: (1) l'inscription durable de la RSE dans le système de valeurs des entreprises, (2) les ...
Crifo, Patricia, Ponssard, Jean-Pierre
core   +2 more sources

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