Results 131 to 140 of about 965 (255)

Beyond Representation: From Pseudo‐Diversity to Authentic Inclusion in the Accounting Profession Au‐delà de la représentation : de la pseudo‐diversité à une inclusion authentique au sein de la profession comptable

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Canada's rapidly evolving demographic landscape presents Canadian accounting firms and practitioners with both an imperative and an opportunity to employ diverse accounting professionals—yet despite widespread adoption of diversity, equity, and inclusion (DEI) initiatives, a persistent gap exists between stated commitments and realized ...
Narjis F. Karani, Charles H. Cho
wiley   +1 more source

Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies Intermédiation réglementaire en temps de crise : incidence de la surveillance indépendante sur le fonctionnement des organismes comptables professionnels

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer   +2 more
wiley   +1 more source

Photobiomodulation for pain management during placement of the copper T 380 intrauterine device: Protocol for a randomized, double-blind controlled trial. [PDF]

open access: yesPLoS One
Ferraz ACN   +9 more
europepmc   +1 more source

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

Has Australia lost control of its tobacco and nicotine markets?

open access: yesAddiction, EarlyView.
Abstract Background Australia has adopted two policies that the World Health Organization (WHO) recommends as best practice for tobacco control: it has steeply increased tobacco taxes since 2010 and only allowed access to nicotine vapes for medical use.
Ron Borland   +4 more
wiley   +1 more source

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