Results 41 to 50 of about 1,955 (228)

The Relationship Between Governance Practices, Audit Quality and Earnings Management: UK Evidence [PDF]

, 2011
This thesis examines two empirical studies. Firstly, it examines the relationship between corporate governance characteristics (relating to the size, composition of independent members, financial expertise and meeting frequency of boards of directors and
BASIRUDDIN, ROHAIDA
core  

Breadth at the Helm: Generalist CEOs and Corporate ESG Performance‐Evidence From China

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Drawing on the Upper Echelons Theory and the Imprinting Theory, this study conjectures that generalist CEOs may have a stronger tendency to pursue environmental, social and governance (ESG) goals. We perform multiple regression analyses with observations of Shanghai and Shenzhen A‐share listed companies from 2010 to 2023 in order to explore ...
Shanmei Luo, Chaofan Jin, Hongling Han, You Zhang, Yuqi Li   +4 more
wiley   +1 more source

Artificial intelligence in preclinical epilepsy research: Current state, potential, and challenges

Epilepsia Open, EarlyView.
Abstract Preclinical translational epilepsy research uses animal models to better understand the mechanisms underlying epilepsy and its comorbidities, as well as to analyze and develop potential treatments that may mitigate this neurological disorder and its associated conditions. Artificial intelligence (AI) has emerged as a transformative tool across
Jesús Servando Medel‐Matus, Cesar Santana‐Gomez, Ruby G. Escalante, Dominique Duncan, Pedro F. Viana, Giulia Sofia Cereda, Naoto Kuroda, Aristea S. Galanopoulou   +7 more
wiley   +1 more source

Audit Committees and Financial Reporting Quality [PDF]

, 2013
This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core  

Asymmetric Reactions of Abnormal Audit Fee Jump to Credit Rating Changes [PDF]

, 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.
Ee, M.S., Huang, He, Hasan, Iftekhar, Hasan, I., Ee, Mongshan, Cao, June, Huang, H.   +6 more
core   +1 more source

Audit Committee Chair’s Financial Accounting Expertise and Oversight Effectiveness [PDF]

Pizhūhish/hā-yi ḥisābdārī-i mālī
Within the framework of corporate governance, audit committees play a vital and undeniable role in overseeing financial reporting and auditing. Despite extensive research on the financial expertise of audit committee members, the pivotal role of the ...
Mohammad Amin Harizavi, Seyed Ali Vaez, Amir Hossein Montazer Hojat, Mohammad Hossein Ghalambor   +3 more
doaj   +1 more source

Artificial Intelligence in Colonoscopy Surveillance for Lynch Syndrome: Emerging Evidence, Lessons Learned From Average‐Risk Populations, and Future Directions

International Journal of Cancer, EarlyView.
ABSTRACT Lynch syndrome (LS) is the most common hereditary colorectal cancer (CRC) syndrome and is characterized by an accelerated adenoma‐carcinoma sequence, a relatively higher prevalence of flat and subtle CRC precursor lesions, and exceptionally high adenoma miss rates despite intensive colonoscopy surveillance.
Robert Hüneburg, Querijn N. E. van Bokhorst, Evelien Dekker, Jacob Nattermann   +3 more
wiley   +1 more source

Abnormal Fees and Timely Loss Recognition - A Long-Term Perspective [PDF]

, 2018
We examine the relation between timely loss recognition and abnormal audit, non-audit, and total fees over a long period (2001–2007 and 2010–2015). We use positive abnormal audit fees as a measure of abnormal audit effort, and positive abnormal non-audit
G Livne (21859484), E Amir (16346403), Y Guan (11038047)   +2 more
core   +2 more sources

Preoperative and postoperative pathology concordance in endometrial intraepithelial neoplasia: A retrospective cohort study

International Journal of Gynecology &Obstetrics, EarlyView.
Abstract Objective To assess the concordance between pre‐ and postoperative pathology in patients with endometrial intraepithelial neoplasia (EIN) undergoing hysterectomy, and identify predictors of malignancy, including sampling method, progestin therapy, and surgical timing.
Jenny Dimakos, Dong Bach Nguyen, Xing Zeng, Jessica Papillon Smith, Fady W. Mansour, Srinivasan Krishnamurthy, Andrew Zakhari   +6 more
wiley   +1 more source

Abnormal Audit Fees and Earnings Management Using Classification Shifting

, 2018
Unlike accrual-based earnings management, earnings management through classification shifting does not change the bottom-line numbers and thus involves lower litigation costs.
Guo, Ying, Li, Xudong
core   +1 more source