Results 1 to 10 of about 1,623,955 (403)
Audits, audit effectiveness, and post-audit tax compliance [PDF]
This study uses a laboratory experiment to investigate the effect of audit effectiveness, or the share of undeclared income that the tax agency detects in an audit, on post-audit tax compliance. We also study whether the effects of audits depend on a taxpayer's reporting behavior prior to the audit.
Matthias Kasper+2 more
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144 For Audit's Sake: An Audit of Audits [PDF]
Abstract Aim Audit is a mandatory requirement for completion of Dental Core Training. Consequently, many audits undertaken by trainees are to “tick a box”, leading to incomplete or poor-quality audits, with change either not implemented or never measured.
G Dhanjal+3 more
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Responsible leadership and project citizenship behavior: A cross-level investigation
Project citizenship behavior (PCB) has an important positive impact on project success. Researching how to promote PCB is an important issue in project management. Based on social learning theory and social cognitive theory, this paper adopted the method
Yuxin Yang+6 more
doaj +1 more source
Asymptotics for ultimate ruin probability in a by-claim risk model
This paper considers a by-claim risk model with constant interest rate in which the main claim and by-claim random vectors form a sequence of independent and identically distributed random pairs with each pair obeying some certain dependence or arbitrary
Aili Zhang, Shuang Liu, Yang Yang
doaj +1 more source
Mapping Global Research on Green Finance from 1989 to 2020: A Bibliometric Study
Green finance is considered to be the financial support for green growth. It acts on the environmental protection industry through financial activities to reduce greenhouse gas emissions.
Xiaobing Yu+4 more
doaj +1 more source
Infodemic: Challenges and solutions in topic discovery and data process
Background The Coronavirus Disease 2019 (COVID-19) pandemic was a huge shock to society, and the ensuing information problems had a huge impact on society at the same time.
Jinjin Zhang+5 more
doaj +1 more source
New-type urbanization ecologically reshaping China
Addressing critical ecological issues is one of the core objectives of the Chinese National New-type Urbanization Plan (NTU). However, there is not enough research to clearly demonstrate NTU's impact on environmental pollution. There is a need to provide
Jiangyan Wang+4 more
doaj +1 more source
An audit of paediatric audits [PDF]
An audit of audits at a children's hospital over a six year period showed that 27.8% fulfilled the criteria for a full audit and 22.2% were re-audited. It is recommended that newcomers to audit are given training on audit methodology and that all audit departments should audit their audits annually.
Cheri Mathews John+2 more
openaire +3 more sources
Design for Safety (DFS) is a crucial tool that assists humans in paying closer attention to safety and health in project life cycles of buildings and other facilities. Analyzing DFS through a bibliometric perspective can facilitate the development of new
Yan Zhu+4 more
doaj +1 more source
Auditing Orthopaedic Audit [PDF]
INTRODUCTION Clinical audit plays an important role in the drive to improve the quality of patient care and thus forms a cornerstone of clinical governance. Assurance that the quality of patient care has improved requires completion of the audit cycle. A considerable sum of money and time has been spent establishing audit activity in the UK. Failure to
E Guryel, K Acton, S Patel
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