Results 281 to 290 of about 379,357 (343)

Annual Reports to the ESA Council ESA 110th Annual Meeting July, 2025

The Bulletin of the Ecological Society of America, EarlyView.
wiley   +1 more source

Critical Events in Anaesthetised Kids Undergoing Tracheal Intubation (CRICKET)-study protocol for an international multicentre prospective observational study. [PDF]

BJA Open
Bennett T, Disma N, Engelhardt T, Fiadjoe J, Fuchs A, Garcia-Marcinkiewicz A, Gregori D, Greif R, Habre W, Lorenzoni G, Kleine-Brueggeney M, Matava C, Maria Papappicco CA, Quintão VC, Riva T, von Ungern-Sternberg BS, Zoumenou E.   +16 more
europepmc   +1 more source

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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, Susan Parker, Gary F. Peters   +2 more
openaire   +2 more sources

The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 pandemic

Journal of Cleaner Production, 2022
The purpose of this research is to investigate the impact of audit committee characteristics on environmental, social and governance (ESG) performance for European listed companies.
Matteo Pozzoli, A. Pagani, Francesco Paolone   +2 more
semanticscholar   +1 more source

The role of audit committee characteristics in improving the risk disclosure of companies examining the moderating role of audit quality

Future Business Journal
This paper examines the association between audit committee characteristics (ACC) and risk disclosure (RD) of firms, focusing on the moderating effect of audit quality (AQ).
M. S. El-Deeb, Yomna Alarabi, A. Mohamed
semanticscholar   +2 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, Singh, Harj, Van der Zahn, J-L.W.   +2 more
openaire   +2 more sources

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, Rama, Dasaratha V., Sharma, Vineeta   +2 more
openaire   +2 more sources