Results 71 to 80 of about 195 (189)

A Novel Full‐Chain Loop Tracking Auditing Framework for Obtaining Audit Evidence With Reasonable Assurance

open access: yesCAAI Transactions on Intelligence Technology, EarlyView.
ABSTRACT As an attestation engagement, auditing is required to provide reasonable assurance for its conclusions. Traditional auditing has limited capacity to handle unstructured data and is usually based on audit sampling techniques, which can lead to the neglect of important audit evidence during the auditing process and result in a higher audit risk,
Xiaojia Wang, Ziqing Luo, Chaoxu Mu
wiley   +1 more source

Full‐stage risk management of forecast deviation for large‐scale renewable energy participating in the spot market

open access: yesEnergy Conversion and Economics, EarlyView.
Abstract Against the backdrop of renewable energy achieving full market integration, renewable energy forecasting deviations have become a critical bottleneck constraining the clearing efficiency of electricity spot markets, hindering the rational allocation of costs, and threatening the secure operation of the power system.
Sicheng Xu   +5 more
wiley   +1 more source

Looking at quality through a systems lens—Applying systems thinking to the Australian National Disability Insurance Scheme

open access: yesAustralian Journal of Public Administration, EarlyView.
ABSTRACT It is widely recognised that many policy systems are complex, requiring collaboration across different organisations and sectors to address socioeconomic outcomes and inequalities. Yet, the public policy literature is dominated by rational–technical frameworks that struggle to understand complex systems. This paper applies ideas from the field
Jade Hart   +3 more
wiley   +1 more source

Conceptualizing and measuring consumers’ negative attitudes towards online shopping

open access: yesBritish Journal of Management, EarlyView.
Abstract Despite the advantages of online shopping, increasing evidence indicates the prevalence of negative consumer attitudes towards online shopping (NATOS). Yet existing research exhibits a nearly exclusive focus on measuring positive attitudes, creating limited conceptual breadth. Moreover, despite the existence of conceptually related constructs (
Kaj‐Johanna Stichnoth   +1 more
wiley   +1 more source

Challenging Business Schools Through Subversive Performativity: The Potential of Art‐based Pedagogies

open access: yesBritish Journal of Management, EarlyView.
Abstract Business schools are often criticized for reproducing growth‐oriented norms, but alternative pedagogies remain difficult to normalize. Drawing on Butler's theory of subversive performativity, this study examines how art‐based pedagogy enables academics to challenge growth logics in business schools by transforming their identities over time ...
Sylvain Bureau   +3 more
wiley   +1 more source

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