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The regulation of and through information technology: Towards a conceptual ontology for IS research
This special issue addresses a largely neglected area of Information Systems (IS) research–
the regulation of and through Information Technology (IT). As with other human …
the regulation of and through Information Technology (IT). As with other human …
Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic
Abstract The International Accounting Standards Board (IASB) seeks to provide global
financial reporting comparability of its International Financial Reporting Standards (IFRS) …
financial reporting comparability of its International Financial Reporting Standards (IFRS) …
The influence of culture on accounting judgment–Evidence from Poland and the United Kingdom
This study investigates whether national culture influences judgments made by Polish and
British accounting professionals when interpreting selected International Financial …
British accounting professionals when interpreting selected International Financial …
Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply …
H Mahama, Z Wang - Accounting & Finance, 2023 - Wiley Online Library
We examine the effects of interactive and diagnostic uses of performance measurement
systems (PMSs) on two behavioural factors (procedural fairness perception and …
systems (PMSs) on two behavioural factors (procedural fairness perception and …
Core self-evaluations increases among Chinese employees: A cross-temporal meta-analysis, 2010–2019
X Lin, Y Luan, G Zhao, T Zhao, H Ding - Frontiers in Psychology, 2022 - frontiersin.org
The purpose of this paper is to investigate the changes in core self-evaluation (CSE) scores
among Chinese employees during 2010–2019. We conducted a cross-temporal meta …
among Chinese employees during 2010–2019. We conducted a cross-temporal meta …
The impact of conservatism and secrecy on the IFRS interpretation: the case of Tunisia and Egypt
J Eljammi Ayadi, S Damak… - Journal of financial …, 2021 - emerald.com
Purpose The effect of culture, through the accounting values of conservatism and secrecy,
on accounting judgments is an area of research extensively studied in developed countries …
on accounting judgments is an area of research extensively studied in developed countries …
Knowledge search breadth and depth and OI projects performance: a moderated mediation model of control mechanism
Purpose This study aims to investigate the effects of project-level external knowledge search
breadth and search depth on the innovation performance of open innovation (OI) projects in …
breadth and search depth on the innovation performance of open innovation (OI) projects in …
The future of national culture in accounting research
ABSTRACT A society's culture affects its behavior and values. This study explores the role of
national culture in accounting research. It starts by updating the work of G. Hofstede, GJ …
national culture in accounting research. It starts by updating the work of G. Hofstede, GJ …
Principles-based standards and accountants' financial reporting judgments: does work experience matter?
Purpose The purpose of this study is to examine accountants' application of principles-
based accounting standards to a lawsuit contingency recognition scenario and the potential …
based accounting standards to a lawsuit contingency recognition scenario and the potential …
Stakeholder and jurisdictional influence over IFRS 10's development
The International Financial Reporting Standards are voluntarily adopted by 167 countries,
including countries in Africa, Australasia, Europe and South America. To maintain its …
including countries in Africa, Australasia, Europe and South America. To maintain its …