Results 251 to 260 of about 305,196 (296)

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]

open access: yesAntimicrob Resist Infect Control
Mousavi PS   +8 more
europepmc   +1 more source

Women's health and chiropractic: Educational audit and development of core competencies. [PDF]

open access: yesJ Chiropr Educ
Weis CA   +9 more
europepmc   +1 more source

Clinical audit of skin-to-skin contact and initiation of breastfeeding after birth. [PDF]

open access: yesSci Rep
Asadi R   +4 more
europepmc   +1 more source

Audit Committee Characteristics and Accounting Conservatism

International Journal of Auditing, 2015
This 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
exaly   +3 more sources

Audit Committee Characteristics and Audit Report Lag

International Journal of Auditing, 2014
This 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, 2004
This 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
openaire   +1 more source

Audit committee characteristics and investment in internal auditing

Journal of Accounting and Public Policy, 2010
Regulators 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
openaire   +2 more sources

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