Results 21 to 30 of about 172,315 (267)
Performance audit evaluation of marine development projects based on SPA and BP neural network model
Open 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
Frequent audits and honest audits
SSRN 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
Public 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
The Influence of Audit Costs, Audit Engagement and Audit Rotation on Audit Quality [PDF]
Journal of Auditing, Finance, and Forensic Accounting, 2021 This study aims to determine the relationship between audit costs, audit engagement, audit rotation on audit quality in textile and garment manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The research method used a quantitative approach, while the data source used was secondary data. The study population was 16 companies in
Nurul Fauziyah, Novi Darmayanti
openaire +1 more source
Audits, audit effectiveness, and post-audit tax compliance [PDF]
Journal 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
Promet (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
Finite-time ruin probability of a perturbed risk model with dependent main and delayed claims
Nonlinear Analysis, 2021 This paper considers a delayed claim risk model with stochastic return and Brownian perturbation in which each main claim may be accompanied with a delayed claim occurring after a stochastic period of time, and the price process of the investment ...
Yang Yang, Xinzhi Wang, Zhimin Zhang
doaj +1 more source
Pathways and pitfalls: a qualitative study of student experiences in biomedical science education
FEBS Open Bio, EarlyView.Biomedical science students from underrepresented backgrounds face barriers including financial strain, disrupted laboratory access and cultural exclusion. Peer networks provide vital support when institutional systems are difficult to navigate. To create inclusive learning environments and achieve academic success, educators should blend active, hands‐
Olivia J. Russell +8 more
wiley +1 more source
Hospital overcrowding and care of stroke patients: Irish national audit of stroke
BMC Health Services ResearchIntroduction 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
New Directions for Adult and Continuing Education, EarlyView.ABSTRACT Mental well‐being is central to adult learner success, yet many adult education institutions lack capacity to provide timely and accessible support. This article examines how artificial intelligence (AI) can strengthen mental health–adjacent supports in adult and continuing higher education, with attention to professional practice and ...
Adam L. McClain, Thomas Wade
wiley +1 more source