Results 121 to 130 of about 493,488 (235)

A Bibliometric Review of a Decade of Integrated Reporting Research*

open access: yesAccounting 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
wiley   +1 more source

Forum A.1: Nach der Theorie – ist vor der Theorie? : Statement [PDF]

open access: yes, 2013
Dieser Text wurde verlesen als Statement auf dem Internationalen Colloquium "Perspektiven der Germanistik im 21. Jahrhundert", das vom 4. bis 6. April 2013 im Schloss Herrenhausen in Hannover stattfand. Er bildete die Grundlage für eine Podiumsdiskussion
Beise, Arnd
core  

Collective identity and the coalescence of an expert occupational community: The case of the Canadian tax profession

open access: yesContemporary Accounting Research, Volume 43, Issue 1, Page 101-135, Spring 2026.
Abstract Although the community of tax professionals is a key actor in the tax realm, its nature continues to remain elusive in many countries. Using a qualitatively driven mixed‐methods approach that integrates the insights obtained from in‐depth interviews and the results of a survey of practitioners, we examine the Canadian tax field.
Till‐Arne Hahn, Darlene Himick
wiley   +1 more source

Turnover experiences in public accounting and alumni's decisions to “give back”

open access: yesContemporary Accounting Research, Volume 43, Issue 1, Page 201-235, Spring 2026.
Abstract This study examines turnover experiences in public accounting, including the exit phase (from public accountants' initial thoughts of leaving to their exit) and the post‐exit phase (from their exit to the present moment) of the turnover process.
Lindsay M. Andiola   +2 more
wiley   +1 more source

Empirical evidence for alternative growth models : time series results. [PDF]

open access: yes
Neue Wachstumstheorie; Zeitreihenanalyse; Theorie;
Gundlach, Erich
core  

Lost in Evaluation: The Intricacies of First‐ and Second‐Order Evaluations in Auditors' Promotion Committees in the Big 4 Audit Firms

open access: yesContemporary Accounting Research, Volume 43, Issue 1, Page 370-397, Spring 2026.
ABSTRACT The evaluation of auditors in the Big 4 audit firms has largely remained a “black box” in accounting and audit research. Little is known about how these processes operate within audit firms or how they relate to promotion decisions. This study addresses this gap by providing direct insight into promotion committee decision‐making.
Claire Garnier   +2 more
wiley   +1 more source

The making of novel ecosystems: A process‐based framework for measurement, analysis and application

open access: yesMethods in Ecology and Evolution, Volume 17, Issue 3, Page 683-704, March 2026.
Abstract Ecological novelty is emerging rapidly due to global change drivers such as climate shifts, species introductions, defaunation, and land‐use transformation. These changes challenge how we assess, understand and manage ecosystems in the Anthropocene.
Matthew R. Kerr   +7 more
wiley   +1 more source

Noël Carroll : eine Bibliographie [PDF]

open access: yes, 2010
Das Werk des Philosophen und Filmtheoretikers Noël Carroll ist außerordentlich vielgestaltig, über mehrere Disziplinen verstreut, umfaßt allgemeine Arbeiten zur ästhetischen Theorie (auf diesem Gebiet ist Carroll vor allem in den letzten Jahren aktiv ...
Wulff, Hans Jürgen
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Trading Zones Between Thick and Thin: Anthropological Description as Scaffold or Mosaic

open access: yesAmerican Anthropologist, Volume 128, Issue 1, Page 159-170, March 2026.
ABSTRACT Referring to the work of historian of science Peter Galison, I argue that anthropology requires thin description as an essential counterpart for thick description. Thin accounts provide the scaffolding within which thick descriptions sit. Galison uses the idea of a “trading zone” connecting different communities who, despite their differences (
David Zeitlyn
wiley   +1 more source

Multinational companies and wage inequality in the host country: the case of Ireland. [PDF]

open access: yes
Multinationales Unternehmen; Technologietransfer; Lohntheorie; Neue Wachstumstheorie; Theorie; Schätzung;
Figini, Paolo, Görg, Holger
core  

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