Results 111 to 120 of about 881,519 (220)

Zea mays Drought‐Overly Sensitive1/TUBA4 Is Wilty3, and Transcriptome Co‐Expression Analysis of Shoot Meristem Mutant Tissues Reveals Wilty2/TUB6:Wi3 Interactions Associated With Stem Vascular Bundle Development

Plant Direct, Volume 10, Issue 9, September 2026.
ABSTRACT Plant vasculature is essential for the transport of water, nutrients, and signaling molecules across organs, while also providing critical mechanical support for growth and development. Disruptions in vascular bundle formation can therefore lead to severe physiological and developmental defects.
Anuradha Dhingra, Indra Adhikari, Christopher D. Rock   +2 more
wiley   +1 more source

The Completion Rate of the Mid‐Trimester Fetal Anatomy Scan: A Clinical Audit

Sonography, Volume 13, Issue 3, September 2026.
ABSTRACT Introduction Auditing of imaging examinations for completion and quality assurance purposes is often utilized in diagnostic imaging, comparing the performance of examinations to accepted protocols. Clinical audits of the mid‐trimester anatomy ultrasound (AUS) can identify areas for improvement and training.
Michelle Palmer, Ann E. Quinton, Jennifer Alphonse   +2 more
wiley   +1 more source

Iranian Angle to Non-Audit Services: Some Empirical Evidence [PDF]

The purpose of this paper is to show different Iranian accountants’ as well shareholders’ ideas on Non-audit services and their effects on audit independence in Iran.
Mehdi Moradi, Mahdi Salehi
core  

Asymmetric reactions of abnormal audit fees jump to credit rating changes

, 2023
Considering the inherent stickiness of abnormal audit fees, our study contributes to the literature by decomposing abnormal audit fees into a jump component and long-run sticky component.
Mong Shan Ee (13085667), H Huang (7723895), J Cao (6848969), I Hasan (10746993)   +3 more
core  

Sonographer Clinical Skills Training: What Can We Learn From International Education and Clinical Training Models to Address the Workforce Shortage?

Sonography, Volume 13, Issue 3, September 2026.
ABSTRACT Introduction The sonographer workforce shortage is worldwide, with limited access to clinical training positions a major contributing factor to qualified sonographers entering the workforce. Our aim is to examine sonographer training models in English‐speaking countries where sonographers are the primary providers of diagnostic ultrasound ...
Jennifer Alphonse, Gill Harrison, Christopher Edwards, Rebecca Perry, Afrooz Najafzadeh Abriz, Ignatius Pereira, Tara Chegwin, Pauline A. Mitchell, Adrienne J. Young, Shelley A. Park, Kate Russo, Michelle Fenech, Ann Quinton   +12 more
wiley   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, Volume 43, Issue 3, Page 1179-1252, Fall 2026.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Prosocial CEOs and Accounting Manipulation Le comportement prosocial des PDG et la manipulation comptable

Contemporary Accounting Research, Volume 43, Issue 3, Page 1253-1282, Fall 2026.
ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh   +3 more
wiley   +1 more source

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, Volume 43, Issue 3, Page 1651-1681, Fall 2026.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

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