Results 231 to 240 of about 458,514 (310)

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Evidence on the Porter hypothesis: China's Resource Tax Law may be a path to achieve corporate sustainable development. [PDF]

PLoS One
Zhang X, He Y.
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

Social Work Workforce, Licensing, and Hawai'i: An Overview. [PDF]

Hawaii J Health Soc Welf
Arndt RG, Bersamira CS, Kreif TM, Stotzer RL.   +3 more
europepmc   +1 more source

The Meaning of General Powers of Appointment Under the Federal Estate Tax [PDF]

, 1937
Gump, George
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

Front-of-package labelling: A public health imperative rooted in the right to health. [PDF]

Int J Equity Health
Radu YT, Mahomedy S.
europepmc   +1 more source

Mysteries of Mitigation: The Opening of Barred Years in Income Tax Cases [PDF]

, 1961
Knickerbocker, Jr., Daniel Candee
core   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

Abacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 more
wiley   +1 more source

The costs of participation in and delivery of community sport in Australia-a narrative review. [PDF]

Front Sports Act Living
Westerbeek H, Eime R, Owen K.
europepmc   +1 more source