Search Results - subject:"STANDARDS"

Do industry-specific accounting standards matter for capital allocation decisions?

Fiechter, Peter; Landsman, Wayne R.; Peasnell, Ken V.; … - In: Journal of accounting and economics 77 (2024) 2/3, pp. 1-26

Persistent link: https://www.econbiz.de/10015049011

Essential yet excluded : COVID-19 and the decent work deficit among domestic workers in Brazil

Acciari, Louisa; Brito, Chirlene dos Santos; Pinto, … - In: International labour review 163 (2024) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10014486767

Do companies walk the talk? : commitments and actions in global supply chain labor standards

Vandenbroucke, Sarah; Pluut, Helen; Erkens, Yvonne; … - In: International journal of corporate social … 9 (2024) 1, pp. 1-12

This article examines the efforts towards implementing minimum labor standards in global supply chains through the lens … standards within these chains. Nonetheless, challenges persist in translating commitment into action, giving rise to gaps in … standards, and the translation of these written commitments into actions. Through two distinct studies, we explore how companies …

Persistent link: https://www.econbiz.de/10015372689

The data-driven workplace and the case for worker technology rights

Bernhardt, Annette; Kresge, Lisa; Suleiman, Reem - In: ILR review : a publication of the New York State School … 76 (2023) 1, pp. 3-29

Persistent link: https://www.econbiz.de/10014240116

Promoting and enforcing compliance with labour provisions in trade agreements : comparative analysis of Canada, European Union and United States approaches and practices

Corley-Coulibaly, Marva; Grasselli, Gaia; Postolachi, Ira - 2023

Persistent link: https://www.econbiz.de/10014507716

Prison labour, customs preference schemes and decent work : critical analysis and outlook

Sitzia, Andrea; Lopez, Benoît - In: International labour review 162 (2023) 2, pp. 305-326

Persistent link: https://www.econbiz.de/10014310455

Vertical and horizontal diffusion of labour standards in global supply chains : working hours practices of tier-1 and tier-2 textiles and garment suppliers

Holzberg, Britta - In: International journal of human resource management 34 (2023) 19, pp. 3746-3786

Persistent link: https://www.econbiz.de/10014419306

The effect of intangible asset classification on professional financial statement users' assessments

Anderson, Spencer B.; Mendoza, Kim I.; Mongold, Cassie - In: Journal of accounting research 63 (2025) 3, pp. 1107-1143

Persistent link: https://www.econbiz.de/10015397780

The impact of artificial intelligence adoption on the quality of financial reports on the Saudi Stock Exchange

Alhazmi, Abdulkarim Hamdan J.; Islam, Sardar M. N.; … - 2025

The aim of this study was to explore how artificial intelligence (AI) impacts the quality of financial reporting, providing insights into new opportunities in this field for the Saudi context. This study employed the UTAUT theory to examine the adoption of AI technology in auditing practices....

Persistent link: https://www.econbiz.de/10015338343

Auditing standards and the persistence of the audit expectations gap : evidencing the absence of French "exceptionalism"

Jedidi, Imen; Humphrey, Christopher - In: International journal of auditing : IJA 29 (2025) 1, pp. 34-52

Persistent link: https://www.econbiz.de/10015337376