Results 201 to 210 of about 1,710,829 (347)

Coping With Changing Skill Requirements: Does Disaffirmation Versus Affirmation Affect Auditors' Reliance on AI‐Supported Advice From Specialists? Composer avec l'évolution des aptitudes requises : la dévalorisation (par rapport à l'affirmation) influence‐t‐elle le recours des auditeurs aux conseils de spécialistes qui s'appuient sur l'IA ?

Contemporary Accounting Research, EarlyView.
ABSTRACT The digital evolution in auditing has triggered a rapid shift in auditors' required skill sets, with audit firms heavily investing in and extolling advanced data analytics and artificial intelligence (AI) capabilities. However, this strong emphasis on newly required digital skills can lead many experienced auditors, who perceive these ...
Mark E. Peecher, Christian P. R. Pietsch, Sebastian Stirnkorb, Isaac L. Yamoah   +3 more
wiley   +1 more source

Carefully Tailored: Doctrinal Methods and Empirical Contributions. [PDF]

Oxf J Leg Stud
Theil S.
europepmc   +1 more source

Problems with Indiana\u27s Tax Payment Requirements for Adverse Possessors [PDF]

, 2011
Butcher, Lynn M.
core   +2 more sources

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

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

Environmental judicature and firm productivity: Evidence from a quasi-natural experiment. [PDF]

PLoS One
Huang X, Yao W, Cao Z.
europepmc   +1 more source

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

Abacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew, Max Baker, Xiaojiao Wang, Monique Sheehan   +3 more
wiley   +1 more source

Examining the Strategies and Tactics of the Alcohol Industry During the COVID-19 Pandemic in Botswana. [PDF]

Nordisk Alkohol Nark
Sebeelo TB.
europepmc   +1 more source

Award of Attorney Feeds in Tax Litigation [PDF]

, 2011
Link, Mary Ann
core   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

When politics meets policy: a realist review of how political context shapes the impact of public health legal interventions. [PDF]

Front Public Health
Lee Y, Park J.
europepmc   +1 more source