Results 21 to 30 of about 65 (62)
Non‐negative Gaussian estimation of variance components in random effects models
Canadian Journal of Statistics, Volume 54, Issue 2, June 2026.Abstract When used to estimate variance components (VCs), confidence intervals (CIs) can be truncated at zero, have a point estimate not in the quoted CI, be empty with positive probability, or be all‐inclusive. This is because they have conflicting dual roles, since they are considered to cover the parameter with a specified probability while also ...
André Plante, Michael Plante
wiley +1 more source
Auditor Task Prioritization Hiérarchisation des tâches d’audit
Contemporary Accounting Research, Volume 43, Issue 2, Page 849-867, Summer 2026.ABSTRACT We study how auditors prioritize tasks and how variations in task order influence auditors' performance. Drawing on conservation of resources theory, we develop and test our hypotheses through three experiments involving over 350 professional auditors. The first two experiments assess the impact of task order on performance.
Bart Dierynck, Christian P. H. Peters
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Contemporary Accounting Research, Volume 43, Issue 2, Page 1064-1090, Summer 2026.ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
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Swiss Political Science Review, Volume 32, Issue 2, Page 245-267, June 2026.Abstract This study analyses the success of populist radical right (PRR) parties in the 2023 Swiss elections using reference group theory. While existing literature emphasizes the influence of objective and subjective group membership on electoral choice, it often overlooks voters' feelings toward groups they do not belong to and their perceptions of ...
Anke Tresch, Line Rennwald
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Der Nicht‐Adiabatische Charakter von Substituenteneffekten in Azobenzol
Angewandte Chemie, Volume 138, Issue 14, 27 March 2026.Vereinheitlichung Nicht‐Adiabatischen Schaltens: die thermische Z→E Isomerisierung von para‐substitutierten Azobenzolen verläuft über einen einzelnen Reaktionsweg mit nicht‐adiabatischem Charakter. Anstatt eines mechanistischen Wechsels spiegelt der bekannte V‐förmige Hammett Graph ein Artefakt des σp Parameters, zeigt so die Grenzen von DFT auf und ...
Jacob Jan van der Wal +4 more
wiley +1 more source
Angewandte Chemie, Volume 138, Issue 12, 16 March 2026.Wir zeigen, dass hybridisierte dsDNA eine senkrechte Ausrichtung zu SWCNTs einnimmt, und präsentieren eine abstandsabhängige Übertragung der Energie von Fluoreszenzfarbstoffen auf SWCNTs. Der Energietransfer von Kohlenstoffnanoröhren (CNET) folgt einer d−5‐Abhängigkeit mit einem charakteristischen Abstand von 7,4 nm (± 0,7 nm) für 50 % Energietransfer.
Izabela Kamińska +7 more
wiley +1 more source
Applied Stochastic Models in Business and Industry, Volume 42, Issue 2, March/April 2026.ABSTRACT The so‐called algorithmic bias is a hot topic in the decision‐making process based on Artificial Intelligence, especially when demographics, such as gender, age or ethnic origin, come into play. Frequently, the problem is not only in the algorithm itself, but also in the biased data that feed the algorithm, which is just the reflection of the ...
Elena M. De‐Diego +2 more
wiley +1 more source
A Markov approach to credit rating migration conditional on economic states
Canadian Journal of Statistics, Volume 54, Issue 1, March 2026.Abstract We develop a model for credit rating migration that accounts for the impact of economic state fluctuations on default probabilities. The joint process for the economic state and the rating is modelled as a time‐homogeneous Markov chain. While the rating process itself possesses the Markov property only under restrictive conditions, methods ...
Michael Kalkbrener, Natalie Packham
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A Bibliometric Review of a Decade of Integrated Reporting Research*
Accounting Perspectives, Volume 25, Issue 1, Page 7-54, March 2026.ABSTRACT Understanding the current status and future directions of integrated reporting (IR) within today's voluntary reporting landscape is crucial for advancing accounting scholarship and practice. This study presents a comprehensive bibliometric review of IR research alongside content analysis to identify publication trends, research collaborations,
Ajanthan Alagathurai +3 more
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Journal of Ecology, Volume 114, Issue 1, January 2026.A large‐scale citizen science study involving thousands of cowslip (Primula veris) observations from all over Europe revealed an unexpected prevalence of S‐morphs over L‐morphs, which was influenced by climatic as well as land use factors. Furthermore, general morph ratios were often unbalanced with the strongest shifts occurring in smaller populations.
Tsipe Aavik +40 more
wiley +1 more source