Results 21 to 30 of about 186,168 (267)

Can directors’ and officers’ liability insurance improve corporate ESG performance?

open access: yesFrontiers in Environmental Science, 2022
Directors’ and Officers’ liability insurance (abbreviated as “D&O insurance”) was born in the United States in the 1930s and has been widely used in Western countries.
Hanyou Xu, Jing Zhao
doaj   +1 more source

Performance audit evaluation of marine development projects based on SPA and BP neural network model

open access: yesOpen Geosciences, 2023
Accurately grasping the comprehensive cost-benefit and influencing factors of various marine development projects is of great significance to the promotion of high-quality marine development.
Gao Sheng   +4 more
doaj   +1 more source

New Standards of Quality Management in Audit. The Risk-Based Approach

open access: yesСтатистика України, 2022
The article proves that auditing is a socially significant activity. Therefore, the auditor must ensure the validity of his opinion, which is achieved through ensuring the quality of audit procedures at all stages.
O. E. Lubenchenko   +2 more
doaj   +1 more source

Frequent audits and honest audits

open access: yesSSRN Electronic Journal, 2022
A regulator hires an auditor to inspect a firm. Audits serve two purposes: to detectviolations and to motivate the firm to invest in compliance. Auditor and firm can colludeto hide violations. Honest audits require sufficient monetary incentives for the auditor,and more frequent audits call for larger incentives.
Bizzotto, Jacopo, De Chiara, Alessandro
openaire   +2 more sources

Audits, audit effectiveness, and post-audit tax compliance [PDF]

open access: yesJournal of Economic Behavior & Organization, 2020
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.
Kasper, Matthias, Alm, James
openaire   +2 more sources

Supporting the performance and efficiency of governance – Expediency control and performance measurement in SAI’s audit

open access: yesPublic Governance, Administration and Finances Law Review, 2016
The main goal of the management of public funds and public assets is to promote social well-being. In order to realize this main goal and to evaluate individual measures, it is indispensable to sub-categorize the primary objective, determine the ...
László Domonkos   +2 more
doaj   +1 more source

Ukraine’s Foreign Trade Relations with the Republic of Azerbaijan: State, Risks, Strategic and Innovative Areas of Strengthening

open access: yesСтатистика України, 2022
The article contains an analysis of the state, features and effectiveness of foreign trade relations of Ukraine with the Republic of Azerbaijan. It is revealed that the top priority of Ukraine in its approach to the expansion of cooperation with the ...
T. М. Bulakh   +2 more
doaj   +1 more source

Multi-Objective Optimisation of Container with Food Cold Chain Using Multimodal Transport under Uncertainties in Network Structure and Ad-Hoc Situations

open access: yesPromet (Zagreb)
With the increasing security of food supply chains, ensuring the optimal transportation of perishable goods has become crucial. Various options and modes of transportation offer significant advantages in terms of efficiency, cost-effectiveness and ...
Jing CHEN   +3 more
doaj   +1 more source

Central Nervous System Tumors Among Infants in Canada: A Report From CYP‐C

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Central nervous system (CNS) tumors in infants are rare, pose unique clinical challenges, and lack large‐scale evidence‐based data to guide management. This study seeks to describe CNS tumors in Canadian infants and to compare their outcomes with those of older children.
Samuel Sassine   +17 more
wiley   +1 more source

Hospital overcrowding and care of stroke patients: Irish national audit of stroke

open access: yesBMC Health Services Research
Introduction Hospital overcrowding where patient admissions exceed capacity is associated with worse outcomes in Emergency Department. Developments in emergency stroke care have been associated with improvements in stroke outcome but are dependent on ...
Joseph Harbison   +4 more
doaj   +1 more source

Home - About - Disclaimer - Privacy