Results 181 to 190 of about 881,519 (220)

Genome-wide meta-analysis of ADHD symptoms in the adult general population reveals distinct genetics of inattention and hyperactivity-impulsivity

Varvas T, Haan E, Hegemann L, Pujol-Gualdo N, Babok S, Pärna K, Kurvits S, Kõiv K, Laisk T, Havdahl A, Corfield E, Vos M, Bos M, Snieder H, Brikell I, Larsson H, Team EBR, Hartman C, Ask H, Lehto K.   +19 more
europepmc   +1 more source

Consensus Recommendations for the Clinical Management of Wolfram syndrome Using a Delphi Method

Elliott J, Ahmadi S, Yu-Wai-Man P, Gladstone S, Gebel S, Lynch T, Barrett T, Urano F, International Wolfram Syndrome Clinical Guidelines Consortium.   +8 more
europepmc   +1 more source

Machine learning combining FIT with up to 1,025 clinical variables: limited referral reduction but potential for faster diagnosis

Tamm A, Shine B, James T, Withers J, Salih H, East JE, Oke J, Davies J, Morris E, Nicholson BD.   +9 more
europepmc   +1 more source

Abnormal audit fees and audit quality: Australian evidence [PDF]

Australian Journal of Management, 2023
We examine the association between abnormal audit fees and audit quality using Australian data. We find that audit quality, measured by auditors’ propensity to issue going concern opinions for financially distressed companies, discretionary accruals, and
Sarowar Hossain, Jenny Jing Wang
exaly   +4 more sources

Some of the next articles are maybe not open access.

Related searches:

Abnormal Audit Fee and Audit Quality

AUDITING: A Journal of Practice & Theory, 2012
SUMMARY This study tests the hypotheses that below-normal audit fees signal important nuances in the balance of bargaining power between the auditor and the client, and that such power may ultimately influence audit quality. We find that audit quality, proxied by absolute discretionary accruals and meeting or beating analysts' earnings ...
Sharad C. Asthana, Jeff P. Boone
openaire   +1 more source

Abnormal Audit Fees and Restatements

AUDITING: A Journal of Practice & Theory, 2012
SUMMARY We investigate the relationship between audit fees and subsequent financial statement restatements in the years following the Sarbanes-Oxley Act of 2002 (SOX). After controlling for internal control quality, we find that abnormal audit fees are negatively associated with the likelihood that financial statements are subsequently ...
Alan I. Blankley, David N. Hurtt, Jason E. MacGregor   +2 more
openaire   +1 more source

Abnormal audit fees and stock price crash risk

International Journal of Economics and Business Research, 2021
This paper aims to interpret abnormal audit fees by examining the effect of earnings smoothing strategies and auditor specialisation on the association between abnormal audit fees and stock price crash risk. We estimate ordinary least squares fixed effects regression models to examine the association between stock price crash risk and accrual-based and
Hung Chan, Kevin Hee, Jundong Wang
exaly   +4 more sources

Abnormal Audit Fees and Accounting Quality

SSRN Electronic Journal, 2016
We provide evidence that distinguishes between competing production cost-based explanations of how to interpret unusually high (or low) audit fees and their expected relation with accounting quality. Abnormally high or low fees are typically proxied by the residuals obtained from fee models.
Jeffrey Coulton, Gilad Livne, Angela Kate Pettinicchio, Stephen L. Taylor   +3 more
openaire   +1 more source

Abnormal audit fees and audit quality: initial evidence from the German audit market [PDF]

Journal of Business Economics, 2014
This study investigates the economic auditor–client dependency issue by examining the association between abnormal audit fee pricing and audit quality. Our study is the first to analyze this phenomenon empirically for the institutional setting of German IFRS firms by using a sample of 2,334 firm-year observations for the period from 2005 to 2010.
Paul Pronobis
exaly   +2 more sources

Audit fees, audit report lag and abnormal tone: evidence from China

Managerial Auditing Journal, 2022
Purpose This study aims to provide evidence on the association between abnormal tone and audit fees, as well as between abnormal tone and audit report lag. Design/methodology/approach This study uses a fixed-effects model to examine the relationship between abnormal positive tone and audit engagement (audit fees and audit report lag).
Zhong-Lu Teng, Jin Han
openaire   +1 more source