Results 81 to 90 of about 545,770 (282)

A Schumpeterian model of growth in the world economy : some notes on a new paradigm in international economics. [PDF]

open access: yes
Exportinduziertes Wachstum; Technischer Fortschritt; Theorie;
Siebert, Horst
core  

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki   +4 more
wiley   +1 more source

A Bibliometric Review of a Decade of Integrated Reporting Research*

open access: yesAccounting Perspectives, EarlyView.
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

Audit Quality From a Service Perspective: A Systematic Literature Review

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha   +3 more
wiley   +1 more source

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

open access: yesContemporary Accounting Research, EarlyView.
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

Grundlagen der Theorie der Firma: Methodologie wissenschaftlicher Theorien [PDF]

open access: yes, 2014
Die Firma ist zentrales Erkenntnisobjekt der strategischen Managementforschung. Die Firma und ihre theoretische Betrachtung sind aber auch Diskussionsobjekt.
Frohwein, Torsten
core  

U-Duality and Central Charges in Various Dimensions Revisited

open access: yes, 1998
A geometric formulation which describes extended supergravities in any dimension in presence of electric and magnetic sources is presented. In this framework the underlying duality symmetries of the theories are manifest.
Andrianopoli, L.   +2 more
core   +1 more source

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

open access: yesContemporary Accounting Research, EarlyView.
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

Pseudogap and preformed pairs in the imbalanced Fermi gas in two dimensions

open access: yesNew Journal of Physics, 2012
The physics of the pseudogap state is intimately linked with the pairing mechanism that gives rise to superfluidity in quantum gases and to superconductivity in high- T _c cuprates, and therefore, both in quantum gases and in superconductors, the ...
S N Klimin, J Tempere, J T Devreese
doaj   +1 more source

Three-particle quantization condition in a finite volume: 1. The role of the three-particle force

open access: yesJournal of High Energy Physics, 2017
Using non-relativistic effective Lagrangians in the particle-dimer picture, we rederive the expression for the energy shift of a loosely bound three-particle bound state of identical bosons in the unitary limit.
Hans-Werner Hammer   +2 more
doaj   +1 more source

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