Accounting for confounding

Is Hesaabdaaree an Adequate Equivalent for Accounting?

Some of the difficulties and misunderstandings that happen in accounting theory, practice, regulation and education are grounded in language and linguistics. As an illustration of this the Persian equivalent of 'accounting' is linguistically analysed to reveal how a mistranslation may cause difficulties in understanding and improving Iranian Accounting. This paper shows how Hesaabdaaree is not ...

Mixed effects approach to the analysis of the stepped wedge cluster randomised trial - accounting for the confounding effect of time

The stepped wedge cluster randomised trial is becoming more popular, as it is both logistically more viable for large-scale intervention roll-outs than the conventional parallel cluster randomised trial, and can be more ethically responsible when it is perceived that the intervention will do more good than harm. Stepped wedge designs have an inherent time component due to the staggered nature o...

Phenotypic variation as an indicator of pesticide stress in gudgeon: Accounting for confounding factors in the wild.

The response of organisms to environmental stress is currently used in the assessment of ecosystem health. Morphological changes integrate the multiple effects of one or several stress factors upon the development of the exposed organisms. In a natural environment, many factors determine the patterns of morphological differentiation between individuals. However, few studies have sought to disti...

The Survey of Whistleblowing Intentions for Accounting Frauds Based on Demographic Individual Differences among Accounting Staff

Given the widespread and deep economic-social consequences of accounting fraud in micro and macro levels of society and the effectiveness of whistleblowing in their discovery and the effect of demographic characteristics on moral behavior as whistleblowing, this study aimed to examine the whistleblowing intentions for accounting fraud including account manipulation and embezzlement based on dem...

Confounding Factors for Hamilton’s Rule