Results 121 to 130 of about 1,955 (228)

Board structure and modified audit opinions: the case of the Portuguese Stock Exchange [PDF]

Prior research has found evidence that some characteristics of the board of directors influence the quality of accounting information (e.g., Beasley, 1996; Dechow et al., 1996; Klein, 2002a; Xie et al., 2003).
Jorge Farinha, Luis Filipe Viana
core  

Early Risk Assessment and Recognition of Allergies in Children: Rationale, Methodology, and Proposed Algorithms

Allergy, Volume 81, Issue 6, Page 1971-1984, June 2026.
ABSTRACT Background Atopic diseases—including atopic dermatitis (AD), food allergy (FA), allergic rhinitis (AR), and asthma—are the most common chronic conditions in childhood and adolescence, affecting up to 30% of the global population. In Germany alone, more than 2.1 million children and adolescents are affected.
E. Hamelmann, B. Schaub, K. Beyer, K. Blümchen, M. Gerstlauer, M. V. Kopp, L. Lange, S. Lau, N. Maison, H. Ott, S. M. Schmidt, T. Spindler, C. Traidl‐Hoffmann, C. Vogelberg   +13 more
wiley   +1 more source

Mandatory auditor rotation, audit fees and audit quality

, 2010
In this paper we examine some of the costs and benefits associated with mandatory audit firm rotation using data from Italy, where mandatory audit firm rotation has been in place since 1975.
FLORIO, Cristina, MASTROLIA S., CORBELLA, Silvano, GOTTI G.   +3 more
core  

Trust and fairness in platform–supplier contracts: Navigating supplier concerns in the sharing economy

Decision Sciences, Volume 57, Issue 3, Page 185-212, June 2026.
Abstract Trust and fairness are critical to the sustainable development of the sharing economy, particularly in platform–supplier relationships, where numerous individual suppliers offer access to their durable assets without transferring ownership. Motivated by the real‐world phenomenon of personalized wages and informed through direct interactions ...
Ying Yin, Xishu Li
wiley   +1 more source

An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange [PDF]

This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate
Saeid Jabarzadeh KANGARLOUEI, Mahdi SALEHI   +1 more
core  

UK real-world data of radium-223 dichloride in metastatic prostate cancer. [PDF]

Nucl Med Commun
Randhawa M, Buchanan G, Stratton IM, Race G, Challapalli A, Bottomley D, Logue J, Sundar S, Robinson A, Mclaren DB, Stevenson R, O'Sullivan JM, Sweeney L, McGrane J, Jiang X, Mazhar D, Khoo V, McPhail N, Jones RJ, National Radium-223 Dichloride Audit Group.   +19 more
europepmc   +1 more source

Mandatory Auditor Rotation, Audit Fees and Audit Quality

, 2012
In this paper we examine some of the costs and benefits associated with mandatory audit firm rotation using data from Italy, where mandatory audit firm rotation has been in place since 1975.
Gotti, Giorgio, Corbella, Silvano, Florio, Cristina, Mastrolia, Stacy A.   +3 more
core  

The nonlinear impact of ESG performance on audit pricing: Evidence from China. [PDF]

PLoS One
Li Y, Meng F.
europepmc   +1 more source

Financial Statement Readability and Firm Debt Choice

Financial Management, Volume 55, Issue 2, Page 229-250, Summer 2026.
ABSTRACT Examining more than 16,000 firm‐year observations in the United States, we provide novel evidence showing that higher financial statement readability leads to a decrease in information asymmetry and the need for external monitoring, thereby reducing the reliance on bank debt relative to public debt.
Wajih Abbassi, Hamdi Ben‐Nasr, Sabri Boubaker, Arman Eshraghi   +3 more
wiley   +1 more source

Evaluating the feasibility of a scalable, digitally supported model for global collaborative surgical research: protocol for a prospective, international, multicentre observational study in cryptoglandular anal fistula treatment (CRAFT). [PDF]

BMJ Open
Tabakovic N, Kimman M, Keatley J, El-Hussuna A, Tozer P, Zimmerman DDE, Magill L, Mitalas L, van Kuijk S, Pinkney T, Breukink S.   +10 more
europepmc   +1 more source