Results 71 to 80 of about 1,955 (228)
Allergy, EarlyView.ABSTRACT Hereditary angioedema (HAE) with C1 inhibitor deficiency is a rare disease characterized by unpredictable episodes of tissue swelling (angioedema), which, in most cases, occur first under the age of 18 years, and entail a significant burden of disease not only for the patients but also for their families.
Henriette Farkas +128 more
wiley +1 more source
Evaluating the Effect of Abnormal Audit Fees on Future Restatements
Current Issues in Auditing, 2012 SUMMARY This article summarizes our recently published article, “Abnormal Audit Fees and Restatements” (Blankley et al. 2012), which discusses the relationship between abnormal audit fees and future restatements. We find that there is a negative relationship between the two; specifically, unusually low audit fees are associated with an ...
Alan I. Blankley +2 more
openaire +1 more source
The Economic History Review, EarlyView.Abstract The 1430s were characterized by extreme weather conditions, food and fodder shortages, and high mortalities among animals and humans, although the severity of events and their consequences in England have received limited attention. The economic downturn and the depressed customary land market in this decade marked the beginning of the Great ...
Mark Bailey
wiley +1 more source
Financial Management, EarlyView.ABSTRACT We examine how mergers and acquisitions (M&As) enable firms to adapt to climate policy shocks. Exploiting the adoption of the Nitrogen Oxides (NOx) Budget Trading Program (NBP) across US states as an exogenous shock, we find that firms with NOx‐emitting plants subject to the NBP are more likely to engage in M&As, particularly through vertical ...
Samer Adra +3 more
wiley +1 more source
Exposure to Left‐Tail Risk, Risk Appetite, and Mutual Fund Flows
Financial Review, EarlyView.ABSTRACT Using a measure of aggregate tail risk, we show that a fund's sensitivity (exposure) to tail risk negatively affects the fund flows and the fund's performance. Further, a fund's tail risk sensitivity relates positively to the left‐tail risk measures of the fund.
Ali K. Malik
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
HIV Medicine, EarlyView.Abstract Objectives Cardiovascular disease (CVD) is a major comorbidity and leading cause of morbidity and mortality in people with HIV (PWH). The REPRIEVE trial demonstrated that statin therapy significantly reduces cardiovascular events in PWH, prompting updated recommendations from major international societies.
Jasmini Alagaratnam +3 more
wiley +1 more source
Audit fees and earnings managment: differences based on the type of audit
, 2023 In spite of the extensive research about the impact of audit fees on audit quality, there is no research examining if the association between voluntary audits and audit pricing affects audit quality.
Huguet, David, Gandía, Juan L.
core +1 more source
Optimal Regulation of Auditing [PDF]
We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation is costly. The optimal audit standard falls short of the first-best audit quality, and is increasing in the riskiness of firms and in ...
Marco Pagano, Giovanni Immordino
core +2 more sources
Impact of Abnormal Audit Fee on Audit Opinion [PDF]
Proceedings of the 6th International Accounting Conference (IAC 2017), 2018 Fitriany Fitriany +1 more
openaire +1 more source