Results 261 to 270 of about 627,025 (314)

‘Vitamins’, shortcuts, and athletic citizenship in Ethiopia and Cameroon: considering sporting ethics beyond biomedicine « Vitamines », courts‐circuits et citoyenneté sportive en Éthiopie et au Cameroun : l’éthique du sport, au‐delà de la biomédecine

Journal of the Royal Anthropological Institute, Volume 32, Issue 2, Page 494-515, June 2026.
This article argues that the current way of thinking about ethics in sport in primarily biomedical terms, and in particular in terms of the presence of particular pharmaceutical substances, fails to account for broader notions of sporting ethics and fairness in the Global South.
Michael Crawley, Uroš Kovač
wiley   +1 more source

Views of Vidigal: negotiating opportunities and risks in a gentrifying favela in Rio de Janeiro Favela avec vue : négocier opportunités et risques dans un quartier en voie de gentrification à Rio de Janeiro

Journal of the Royal Anthropological Institute, Volume 32, Issue 2, Page 554-574, June 2026.
The contested dynamics of slum gentrification in Rio de Janeiro came into focus during the brief period of relative peace brought by the pacification policy leading up to the 2016 Olympics. In this unprecedented moment, Rio's South Zone favela residents experienced a respite from the daily confrontations with police operations and drug trade violence ...
Angela Torresan
wiley   +1 more source

Serendipitous ritualization: dynamics of lay connectivity in Chinese Buddhist temples and beyond Ritualisation fortuite : dynamique de la connectivité des laïques dans les temples bouddhistes chinois et au‐delà

Journal of the Royal Anthropological Institute, Volume 32, Issue 2, Page 390-411, June 2026.
This article contributes to rethinking the dichotomy between informal sociality and ritual formality by examining the occasional ritual encounters surrounding spirit‐tablet inscription in Chinese Buddhist temples. Rather than viewing rituals as enactments of established orders, it presents ritual engagement as a contingent process of relational ...
Yang Shen
wiley   +1 more source

Audit Quality From a Service Perspective: A Systematic Literature Review La qualité de l'audit sous l'angle du service : examen systématique de la littérature

Accounting Perspectives, Volume 25, Issue 2, Page 237-268, June 2026.
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, Phillip de Jager, Francois Toerien, Ezelda Swanepoel   +3 more
wiley   +1 more source

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

Accounting Perspectives, Volume 25, Issue 2, Page 313-333, June 2026.
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

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

Contemporary Accounting Research, Volume 43, Issue 2, Page 955-978, Summer 2026.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

Contemporary Accounting Research, Volume 43, Issue 2, Page 1008-1033, Summer 2026.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +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

Contemporary Accounting Research, Volume 43, Issue 2, Page 1034-1063, Summer 2026.
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, Tina Vuko, Marko Čular, Matej Drašček   +3 more
wiley   +1 more source

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Stability in Threshold VAR Models

Studies in Nonlinear Dynamics & Econometrics, 2023
Abstract This paper investigates the stability of threshold autoregressive models. We review recent research on stability issues from both a theoretical and empirical standpoint. We provide a sufficient condition for the stationarity and ergodicity of threshold autoregressive models by applying the concept of joint spectral radius to ...
Chen, Pu, Semmler, Willi
openaire   +1 more source

Estimation of VAR Models Computational Aspects

Computational Economics, 2003
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Foschi, P., Kontoghiorghes, E. J.
openaire   +3 more sources