Results 211 to 220 of about 458,514 (310)

Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.
ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

What Are the Performance Indicators for Successful New Product Development Projects in Small and Medium‐Sized Enterprises?*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 125-155, March 2025.
ABSTRACT New product development (NPD) has become essential for many small and medium‐sized enterprises (SMEs) to ensure their competitiveness and survival. However, NPD is fraught with pitfalls that can lead to project failure. To increase the likelihood of success, SMEs need to monitor the performance of their NPD projects using accurate indicators ...
Caroline Blais, Josée St‐Pierre
wiley   +1 more source

The Impact of Incarceration on Employment, Earnings, and Tax Filing. [PDF]

open access: yesEconometrica
Garin A   +7 more
europepmc   +1 more source

Engagement Quality Reviews: An Evolving and Interactive Process Revues de la qualité des missions : un processus en évolution et interactif

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This study investigates how evolving regulatory and professional standards have shaped engagement quality review (EQR) partners' assessments of the review process, compared with an earlier study of review partners' assessments of the EQR process, and how these views differ from those of engagement partners.
Michael Favere‐Marchesi
wiley   +1 more source

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