Results 31 to 40 of about 65 (62)

Out of the vacuum: The effect of tax liability changes on compliance in the presence of withholding position and group affiliation

Contemporary Accounting Research, Volume 42, Issue 4, Page 2582-2613, Winter 2025.
Abstract Prior research has established that tax liability increases lead to decreased compliance. However, tax liability changes do not happen in a vacuum. Notably, prior research has also identified a withholding phenomenon: individuals in a tax due position are less compliant than those in a refund position.
Chelsea Rae Austin, Donna Bobek Schmitt, Spenser G. Seifert   +2 more
wiley   +1 more source

Can combining judgment decomposition and notetaking improve group auditors' sensitivity to qualitative risk?

Contemporary Accounting Research, Volume 42, Issue 4, Page 2799-2825, Winter 2025.
Abstract In this study, we leverage judgment decomposition and information acquisition theories to develop and test an intervention to improve group auditors' identification of and response to component‐level qualitative risk. Improving group auditors' response to qualitative risk is important because (1) group audits are prevalent today and require ...
Ann G. Backof, Brant E. Christensen, Steven M. Glover, Jaime J. Schmidt   +3 more
wiley   +1 more source

From “audit machines” to tech‐savvy auditors: Auditors' quest for professional security with respect to digital transformation

Contemporary Accounting Research, Volume 42, Issue 4, Page 2714-2745, Winter 2025.
Abstract In recent years, the Big 4 firms have embarked on digital transformation projects that have the potential to throw auditors' daily practice into turmoil. This study looks at the auditors' quest for professional security—namely, their confidence in the fundamental features of their profession.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

ENTRE CONFIANCE ET MEFIANCE SE LOGE LA SCHIZOPHRENIE DES RESEAUX SOCIAUX: CAS DU MAROC

Revue Marocaine de Recherche en Management et Marketing, 2019
Ce travail a pour objectif de faire une analyse descriptive des usagers des réseaux sociaux au Maroc et faire une typologie des profils recensés.
SOUDI NADA
doaj  

Algebras, Graphs and Ordered Sets - ALGOS 2020 & the Mathematical Contributions of Maurice Pouzet. [PDF]

Order (Dordr), 2023
Couceiro M, Duffus D.
europepmc   +1 more source

Links between the pandemic and urban green spaces, a perspective on spatial indices of landscape garden cities in China. [PDF]

Sustain Cities Soc, 2022
Ding A, Cenci J, Zhang J.
europepmc   +1 more source

Graph theory methods: applications in brain networks. [PDF]

Dialogues Clin Neurosci, 2018
Sporns O.
europepmc   +1 more source

[Not Available]. [PDF]

Ann Genet Sel Anim, 1971
Chevalet C.
europepmc   +1 more source

TWO THEOREMS IN GRAPH THEORY. [PDF]

Proc Natl Acad Sci U S A, 1957
Berge C.
europepmc   +1 more source

Epidemiology and biostatistics in Canada: Learning from the past to innovate the future. [PDF]

Can J Public Health
Brown HK, Villeneuve P, Muhajarine N.
europepmc   +1 more source