Results 51 to 60 of about 881,519 (220)

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

Impact of Audit Fees on Earnings Management and Financial Risk: An Analysis of Corporate Finance Practices

Risks
This study employs a robust quantitative ex post facto research design to investigate the complex relationship between audit fees and earnings management.
Abbas Ali Daryaei, Davood Askarany, Yasin Fattahi   +2 more
doaj   +1 more source

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 Fee And Audit Quality: A Moderating Effect of Firm Characteristics

SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, 2018
The objective of the study is to examine moderating effects of client characteristics on the relationship between abnormal audit fee and audit quality. Specifically the study examines the moderating of client risk, client complexity and client profitability on the relationship between abnormal audit fee and audit quality.   A random sample of fifty ...
Alexander Olawumi Dabor, Uyagu Benjamine
openaire   +3 more sources

Unlocking Value Co‐Creation in IoT Platforms: Insights From a Collaborative Manufacturing Case

Strategic Change, EarlyView.
ABSTRACT This study examines value co‐creation in IoT platform ecosystems through a case study of the collaborative manufacturing platform E‐LINK. We explore the evolution of platform data capabilities, user interactions, value creation, and the mechanisms that connect them.
Huayao Zhang, Junjie Wu, George Lodorfos, Mingyao Sun, Mickaël Naulleau   +4 more
wiley   +1 more source

Managerial Myopia and Corporate Biodiversity Risk: Disclosure, Concern and Risk

British Journal of Management, EarlyView.
Abstract Recent evidence shows that 70% of market participants view biodiversity risk as financially material, yet only 3.8% of firms provide meaningful biodiversity disclosure. We ask why this gap persists and whether managerial short‐termism explains it.
Yueyang Wang, Zixiao Xing, Lanxin Lei, Brian Lucey, Yizhi Wang   +4 more
wiley   +1 more source

The Effect audit pricing on earnings management among non-financial listed firms in Nigeria.

FUDMA Journal of Accounting and Finance Research (FUJAFR)
This study investigates the effect of audit pricing, measured through normal and abnormal audit fees, on real earnings management (REM) in Nigerian non-financial listed firms.
Fatimat Olajide, Johnson K. Olowookere, A. O. Adebayo, T. M. Oladejo   +3 more
doaj   +1 more source

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

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  

Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings

Journal of Accounting Research, EarlyView.
ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS, ROBERT W. HOLTHAUSEN, CHRISTINE PETROVITS, DANYE WANG   +3 more
wiley   +1 more source