Results 91 to 100 of about 880,748 (167)

Do Key Audit Matters in Hong Kong and Mainland China Provide Incremental Information and Improve Audit Quality? Les questions clés de l'audit à Hong Kong et en Chine continentale fournissent‐elles des renseignements supplémentaires et améliorent‐elles la qualité de l'audit?

Contemporary Accounting Research, Volume 43, Issue 3, Page 1439-1473, Fall 2026.
ABSTRACT We examine the adoption of expanded audit reports that include key audit matters (KAMs) in Hong Kong (2016) and mainland China (2017). These jurisdictions are highly integrated and together constitute one of the largest economies to adopt the IAASB's reporting standards in a staggered fashion, while also differing in investor protection and ...
Lin Liao, Miguel Minutti‐Meza, Valbona Sulcaj, Yun Zhang, Youli Zou   +4 more
wiley   +1 more source

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

Abacus, Volume 62, Issue 3, Page 673-697, September 2026.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew, Max Baker, Xiaojiao Wang, Monique Sheehan   +3 more
wiley   +1 more source

Do universal owners behave like universal owners? The emergence of a financial sector norm

American Business Law Journal, Volume 63, Issue 3, Page 235-263, Fall 2026.
Abstract The past few years have seen a surge in scholarship on universal ownership, systematic stewardship, and system‐level investing. These concepts describe the reality that large diversified owners of capital own a more or less representative slice of the market and therefore must concern themselves with systemic risks to the financial system as a
E. Quigley
wiley   +1 more source

Other title: Compliance and Control Audit Reports published in 2010; Other title: Financial and Compliance Audit Reports published in 2010

, 2010
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Financial and Compliance Audit Report : Kansas Public Employees Retirement System, Fiscal Year 2010 (December 2010) Compliance and Control Audit Report : American ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

The Mutable Original: How Chinese Counterfeits Become Nigerian Originals in African Markets

American Anthropologist, Volume 128, Issue 3, Page 581-594, September 2026.
ABSTRACT Affordable Chinese copies of Western brands are ubiquitous in African markets. Despite democratizing consumer access, these goods appear to cement hegemonic value hierarchies that rank Chinese or local products as inferior to Western goods.
Jing Jing Liu
wiley   +1 more source

Mergers and Acquisitions as Navigators of Climate Policy Shocks: Evidence from the NOx Budget Trading Program

Financial Management, Volume 55, Issue 3, Page 457-484, Fall 2026.
ABSTRACT We examine how mergers and acquisitions (M&As) enable firms to adapt to climate policy shocks. Exploiting the adoption of the Nitrogen Oxides (NOx) Budget Trading Program (NBP) across US states as an exogenous shock, we find that firms with NOx‐emitting plants subject to the NBP are more likely to engage in M&As, particularly through vertical ...
Samer Adra, Yang Gao, Malika Hamadi, Jiayi Yuan   +3 more
wiley   +1 more source

Awareness and early implementation of the European AIDS Clinical Society Guidance on statin use in HIV for the primary prevention of cardiovascular disease: A cross‐sectional survey of HIV clinicians in Europe

HIV Medicine, Volume 27, Issue 9, Page 1537-1547, September 2026.
Abstract Objectives Cardiovascular disease (CVD) is a major comorbidity and leading cause of morbidity and mortality in people with HIV (PWH). The REPRIEVE trial demonstrated that statin therapy significantly reduces cardiovascular events in PWH, prompting updated recommendations from major international societies.
Jasmini Alagaratnam, Abiu Sempere, Susanne Dam Nielsen, Esteban Martinez   +3 more
wiley   +1 more source

A Healthcare Finance Model for the United States: A Conceptual Workflow for Episode-Based Pricing, Risk Sharing, and Value-Based Accountability Using Bundled Payment as the Core Mechanism. [PDF]

Cureus
Zak D.
europepmc   +1 more source

Guideline for the Comprehensive Perioperative Management of Older Patients With Lung Cancer (2025)

Journal of Evidence-Based Medicine, Volume 19, Issue 3, September 2026.
ABSTRACT With the accelerating population aging, the number of older adult patients with lung cancer continues to increase. These patients often present with multiple chronic diseases and geriatric syndromes, resulting in more complex perioperative management and significantly increased surgical risks.
Daiping Li, Rui Liang, Birong Dong, Lunxu Liu, Ning Ge, National Clinical Research Center for Geriatrics, West China Hospital of Sichuan University   +6 more
wiley   +1 more source

Enhancing traceability and trust in the sugarcane supply chain using a blockchain-based framework with smart contracts and tokenization. [PDF]

PLoS One
Farooq MS, Qureshi JN, Waheed HA, Khan MA, Farooq U, Shahaab A.   +5 more
europepmc   +1 more source