Results 251 to 260 of about 193,037 (317)

Post‐Pandemic Drivers, Processes, and Outcomes of Telework in Public Accounting Déterminants, processus et résultats du télétravail en comptabilité publique à la suite de la pandémie

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This study helps reimagine the future of work in public accounting by identifying the drivers, processes, and outcomes of telework in public practice based on accountants' experiences during and after the COVID‐19 pandemic. We interviewed 21 public accountants and conducted a thematic analysis, using Campbell and McDonald's Systems‐based ...
Ryan Ferguson, Camillo Lento, Naqi Sayed
wiley   +1 more source

Developing a European framework for the prevention of communicable diseases: three points for attention. [PDF]

open access: yesEuro Surveill
de Vries DH   +5 more
europepmc   +1 more source

Emergence of the Food Balance Sheet: A History of A Traveling Idea L'émergence du bilan alimentaire : histoire d’une idée voyageuse

open access: yesContemporary Accounting Research, EarlyView.
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
wiley   +1 more source

The street as transdisciplinary infrastructure: real world labs in One Urban Health-well-being corner shops in Québec, Canada. [PDF]

open access: yesBMC Glob Public Health
de Leeuw E   +13 more
europepmc   +1 more source

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

open access: yesContemporary 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

Brain tumor patients' rights and the power of patient advocacy: The current international landscape. [PDF]

open access: yesNeurooncol Pract
Oliver K   +27 more
europepmc   +1 more source

Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals Collaboration interprofessionnelle : vers une évaluation intégrée des cyberrisques par les auditeurs internes et les spécialistes en cybersécurité

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar   +3 more
wiley   +1 more source

Integration of Traditional, Complementary, and Integrative Medicine in the Institutionalization of Evidence-Informed Decision-Making: The World Health Organization Meeting Report. [PDF]

open access: yesJ Integr Complement Med
Steel A   +13 more
europepmc   +1 more source

The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture

open access: yesAbacus, EarlyView.
In the wake of recent financial crises and scandals, risk culture has increasingly become the focus of various actors, such as supervisors, financial service providers, academics, and consultants. While it is acknowledged that a proper risk culture is needed to make banks safer, as an intangible, organizational, and social phenomenon, risk culture is ...
Niclas Dürst, Jennifer Kunz
wiley   +1 more source

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