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Impact of an integrated stewardship intervention at a secondary care hospital in Ras Al Khaimah, United Arab Emirates: findings from September 2018-March 2019. [PDF]
Mousavi PS +8 more
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Women's health and chiropractic: Educational audit and development of core competencies. [PDF]
Weis CA +9 more
europepmc +1 more source
Clinical audit of skin-to-skin contact and initiation of breastfeeding after birth. [PDF]
Asadi R +4 more
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Audit Committee Characteristics and Accounting Conservatism
International Journal of Auditing, 2015This study examines the association between four pivotal audit committee characteristics and accounting conservatism. Using a sample of 7,668 Australian firm‐year observations from 2004 to 2012, a positive association is found between accounting conservatism and: (a) a director with financial expertise on the audit committee; (b) an experienced ...
Nigar Sultana
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Audit Committee Characteristics and Audit Report Lag
International Journal of Auditing, 2014This study seeks to determine whether audit committee compositional features are associated with the timeliness of financial reporting by Australian firms. Timeliness of financial reporting by firms, of which the length of an audit is a fundamental component, adds information content and impacts firm value, making an examination of audit report lag ...
Sultana, Nigar +2 more
openaire +2 more sources
Audit Committee Characteristics and Restatements
AUDITING: A Journal of Practice & Theory, 2004This study addresses the impact of certain audit committee characteristics identified by the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (BRC) on the likelihood of financial restatement. We examine 88 restatements of annual results (without allegations of fraud) in the period 1991–1999, together with a matched ...
Lawrence J. Abbott +2 more
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Audit committee characteristics and investment in internal auditing
Journal of Accounting and Public Policy, 2010Regulators and others recently highlighted the increasingly important role of internal auditing in supporting and interacting with the audit committee to ensure the integrity and quality of financial reporting. Likewise, one of the roles of the audit committee is to oversee the quality of monitoring mechanisms implemented by the firm, which includes ...
Barua, Abhijit +2 more
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