Results 101 to 110 of about 1,955 (228)

Executive tournament incentives and audit fees

, 2017
This study investigates whether the incentives for non-CEO executives to become the next CEO, commonly known as “tournament incentives,” influence auditor perceptions of risk.
Bryan, David B., Mason, Terry W.
core   +1 more source

DETERMINANTS OF ABNORMAL AUDIT FEES IN NIGERIAN QUOTED COMPANIES

Ekonomska misao i praksa, 2017
Cilj ovoga rada je istražiti odrednice neuobičajenih revizorskih naknada u kotiranim nigerijskim tvrtkama s posebnim osvrtom na utjecaj veličine tvrtke, Big4, profitabilnosti, zajedničke revizije i financijske poluge na previsoku revizorsku naknadu. Istraživanje je obuhvatilo 84 proizvodne tvrtke koje kotiraju na nigerijskoj burzi na dan 31.
Ilaboya, O. J., Izevbekhai, M. O., Ohiokha, G.   +2 more
openaire   +1 more source

How Do Investors React to Supplier Exploitation? Event Study and Experimental Evidence

Journal of Operations Management, Volume 72, Issue 4, Page 584-605, June 2026.
ABSTRACT Supplier exploitation, including financial squeezing, payment delays, and non‐contractual demands, is a pervasive form of corporate misconduct. This multi‐method study examines how investors interpret supplier exploitation amid competing ethical and financial considerations.
Seongtae Kim, Sangho Chae, Han Kyul Oh
wiley   +1 more source

An Investigation into Audit Quality in Libya

There are a number of audited companies in Libya which have gone into bankruptcy between 1995 and 2005. Therefore, there is a significant question about the audit quality situation in Libya.
Agbara, Abdelmeneim Hassan
core  

The effect of compliance assistance on pollution discharges and violations of environmental regulations

Journal of Policy Analysis and Management, Volume 45, Issue 3, Summer 2026.
Abstract Researchers and policymakers assert competing behavioral models of polluters. One model portrays polluters as best approximated by the perfectly informed, rational actor from economics textbooks. Another model portrays polluters, particularly small and medium facilities, as imperfectly informed, cognitively bounded, pro‐social actors.
Paul J. Ferraro, Jay P. Shimshack
wiley   +1 more source

An Empirical Study on the Relationship Between Audit Quality and Abnormal Audit Fees

, 2007
本研究主要目的在於檢視我國會計師是否會因受查客戶支付高於或低於正常審計公費水準之公費，亦即異常審計公費，而折損其獨立性，給予受查客戶管理當局較大之盈餘裁量空間，進而影響審計品質。 在民國91至94年四個年度，共406筆的樣本資料裡，當會計師收取高於正常審計公費水準之公費，亦即存在正向異常審計公費之情形下，本研究並未發現會計師會因此而折損其獨立性，進而降低審計品質之現象。 在負向異常審計公費之樣本群組中，由於研究樣本係受限於符合一定揭露規範之上市櫃公司，且可得樣本之期間僅有民國91至94年度 ...
陳麗如, Chen, Li-Ju
core  

Ownership Structure, Audit Fees, and Audit Quality in Japan [PDF]

, 2014
Technical ReportThis study provides empirical evidence on how ownership structure moderates the association between accounting accruals (measured by accrual quality) and abnormal audit fees.
Kasai, Naoki
core  

AEG‐AESPANC‐OPGE‐SIED‐SPG Ibero‐Latin American Guidelines on Acute Pancreatitis (iLATAM‐AP)

United European Gastroenterology Journal, Volume 14, Issue 5, June 2026.
ABSTRACT Introduction Acute pancreatitis (AP) is a major cause of gastrointestinal hospitalizations worldwide. Although typically self‐limiting, up to one‐third of cases develop complications associated with increased morbidity and mortality. Despite recent advances that have improved outcomes, clinical heterogeneity necessitates updated, evidence ...
Karina Cárdenas‐Jaén, Lucía Guilabert, Emma Martínez‐Moneo, Carla Mancilla, Miguel Bispo, Pedro Moutinho‐Ribeiro, Rodrigo Mansilla, Andreia Rei, Ana García García de Paredes, Antonio López‐Serrano, Bruno Rosa, Claudia Sánchez‐Marín, Daniel de la Iglesia, Edson Guzmán‐Calderon, Eduardo Rodrigues‐Pinto, Eva Marín‐Serrano, Fabio Ausania, Fauze Maluf‐Filho, Guido Villagómez, Humberto Cristino, Isabel Pascual‐Moreno, José A. Gonzalez, José M. Ramia, João Lopes‐Delgado, Lucas Granero, Mario Peláez‐Luna, María Francisco, Natalia Corzo‐Zamora, Ricardo Rio‐Tinto, Rómulo D. Vargas, Sandra Basso, Susana Lopes, Susana Marques, William Manzanares, Zoltán Berger, Irene Carrillo, José Joaquín Mira‐Solves, Alberto Espino, Adriana Cowdin, Alejandro Piscoya, Alexandra Fernandes, Noelia Rodríguez‐Ferreiro, Neftalí Jara Pérez‐López, Beatriz Valero, Enrique de‐Madaria   +44 more
wiley   +1 more source

Guidelines for Essential Trauma Care: Second Edition (2026)

World Journal of Surgery, Volume 50, Issue 6, Page 1409-1450, June 2026.
Injury is a major cause of death and disability globally, with the highest burden in low‐ and middle‐income countries (LMICs). Strengthening the organization and planning for trauma care (care of the injured) can improve care and lower mortality. In 2004, the International Association for Trauma Surgery and Intensive Care (IATSIC) and the World Health ...
Charles Mock, Timothy C. Hardcastle, Christine Gaarder, Amit Gupta, Adam Gyedu, Manjul Joshipura, Elmin Steyn, on behalf of the Essential Trauma Care revision author group, Valencia Adjei, Roger Alcock, Vanda Amado, Michael Boampong, Sanjeev Booi, Petra Brysiewicz, Corazon Cabanilla‐Manuntag, Cristiane de Alencar Domingues, Ghada Elhadari, Ranjith Nanda Ellawala, Sarnai Erdene, Ama Akoma Essuman, Jorge Esteban Foianini, Filippo Gatti, Armando Garcia Guererra, Greg Hynes, Adil Haider, Sandy Ingless, Balavenkata Jagannathan, Helen Jowett, Knut Magne Kolstadbråten, Sonja Krofak, Aireen Patricia Madrid, Tina Tomić Mahečić, Claude Martin, Daniel Ntogwrachu, Bisola Onajin‐Obembe, Nhobojit Roy, Andres Rubiano, Niisoja Mensah Torto, Ben Wachira, Meg Walmsley, Torben Wisborg, Elma Wong   +41 more
wiley   +1 more source

Generative AI in Financial Reporting

Journal of Accounting Research, Volume 64, Issue 3, Page 1189-1232, June 2026.
ABSTRACT Generative artificial intelligence (GAI) will likely alter many aspects of the financial reporting process and spawn a deep stream of academic research. We take an early step by examining the extent to which firms have begun using GAI in one important part of the reporting process: writing disclosures.
ELIZABETH BLANKESPOOR, ED DEHAAN, QIANQIAN LI   +2 more
wiley   +1 more source