Results 21 to 30 of about 1,698,421 (256)

Audit Committee Leadership Attributes and CSR Reporting: Evidence from Jordan

SAGE Open, 2023
Even though audit committee (AC) characteristics and corporate social responsibility (CSR) relationship has long been well investigated, scarce research on committee leadership is observed in the literature.
Sumaia Ayesh Qaderi, Belal Ali Abdulraheem Ghaleb, Abdulwahid Ahmed Hashed, Turki Raji Alhmoud, Hasnah Kamardin   +4 more
doaj   +1 more source

The Accounting Financial Expertise of the Audit Committee Chair and Oversight Effectiveness

Auditing: A Journal of Practice & Theory, 2023
SUMMARY Prior research finds that the presence of accounting financial expertise (AFE) on the audit committee (AC) enhances financial reporting quality. The current study provides a broad examination of the effect of the AFE residing in the AC chair on the monitoring of financial reporting quality and the audit process. Based on a sample
Ganesh Krishnamoorthy, Liesbeth Bruynseels, Sander De Groote, Arnold M. Wright, Mathijs Van Peteghem   +4 more
openaire   +2 more sources

The role of women on the board of directors and audit committee: Its impact on earnings quality in the Indonesian banking industry [PDF]

Banks and Bank Systems
Type of the article: Research Article AbstractThis study examines how the representation of women in corporate governance, particularly on boards of directors and audit committees, impacts the quality of bank earnings in Indonesia from 2001 to 2024.
Sumiadji, Jaswadi, Adrianasari, Kurnia, Nurkhin   +4 more
doaj   +1 more source

Invited Lecture 14: From insight to foresight? Some Lessons for 5G from other “new” technologies & agents

BLDE University Journal of Health Sciences, 2020
Brief Biosketch Prof.David GEE graduated in economics and politics and since 1974 has been working at the interface of science and policy-making, within occupational and environmental health, for trade unions, NGOs, and governmental organisations.
David Gee
doaj   +1 more source

An Examination of the Effects of Change in Committee Chair on Audit Quality

Accounting and Finance Research, 2017
This study uses GMI Ratings directorship data from 2008 to 2013 along with the associated financial data to examine the relationship between audit committee chair change with the absolute discretionary accruals in the financial statements of the reporting companies.
Izhar Haq, Teresa Lang, Hongkang Xu
openaire   +2 more sources

Audit committee chair and financial reporting timeliness: A focus on financial, experiential and monitoring expertise [PDF]

International Journal of Auditing, 2017
In this study, we examine the association of audit committee chair financial, experiential and monitoring expertise with the audit report lag period. We find that the experiential and monitoring expertise of audit committee chairs have a significant negative association with the delay in the audit report lag period, possibly resulting in more effective
Chaudhry Ghafran, Sofia Yasmin
openaire   +5 more sources

The moderating effect of corporate governance reforms on the relationship between audit committee chair attributes and ESG disclosures

Humanities & Social Sciences Communications
This study examines the impact of audit committee chair attributes on Environmental, Social, and Governance (ESG) disclosures, focusing on the moderating role of corporate governance reforms in an emerging market, specifically Saudi Arabia.
Abdulaziz Al Naim, Abdulrahman Alomair, Kaouther Chebbi   +2 more
doaj   +1 more source

The effect of implementing a standardized process on the quality of discharge summaries

International Journal of Pediatrics & Adolescent Medicine, 2014
Background and objectives: To assess the compliance rate and overall quality of discharge summaries according to JCIA standards among King Faisal Specialist Hospital and Research Centre (KFSH&RC) patients over a three-year period. Patients and methods: A
Eyad Almidani, Ibrahim Bin Hussain, Saleh Almofada, Mohammad Hijazi, Norah Almalhooq, Rania Alobari, Sami Alhaider, Maria Cecilia Bernardo, Emad Khadawardi   +8 more
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, Cassy Ross, Panagiota S. Filippou, Bruno Silvester Lopes, Dominic Gilchrist, Paul Dean, Kamar Ameen‐Ali, Tora K. Smulders‐Srinivasan, Ahmad A. Khundakar   +8 more
wiley   +1 more source

Screening Routine Clinical Notes for Epilepsy Surgery Candidates Using Large Language Models

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Epilepsy surgery is severely underutilized despite proven efficacy, with substantial under‐referral of eligible patients in routine clinical practice. This study evaluated the potential role of large language models (LLMs) as decision‐support tools for screening unstructured clinical notes to identify epilepsy surgery candidates and ...
Uriel Fennig, Nadav Amir, Maya Schiller, Roni Loebenstein, Johnatan Nissan, Marina Boxer, Shany Guly Gofrit, Gal Goshen, Sándor Beniczky, Nicola Maggio   +9 more
wiley   +1 more source