Results 121 to 130 of about 31,257 (308)
Internal audit quality, audit committee independence, growth opportunities and firm performance
This study explores whether the relation between internal audit quality and firm performance is associated with firm characteristics of information asymmetry and uncertainty (growth opportunities) and certain governance controls (audit committee ...
Zain, Mazlina Mat +1 more
core
Audit committee effectiveness: a public sector case study
PurposeThe purpose of this paper is to examine the conditions and processes affecting the operation of an audit committee within the context of a New Zealand district health board (DHB).Design/methodology/approachThe methodology used in this paper was ...
Sue Malthus, Johnathan Magrane
core +1 more source
Dimensions of the AI Divide: Digital Inequality and Psychological Consequences
ABSTRACT Artificial intelligence (AI) has become a foundational component of contemporary social, economic, and political life. Yet, the ways in which AI reshapes patterns of exclusion beyond questions of access and technical capability remain insufficiently theorized.
Christos Papaioannou
wiley +1 more source
The Influence of Audit Committee to Earnings Management
The role of the audit committee continues to be of importance to regulators. The New York Stock Exchange (NYSE) and the National Association of Securities Dealers (NASD) co-sponsored a Blue Ribbon Committee (BRC) to make recommendations for improving the
I Putu Sugiartha Sanjaya
doaj
ABSTRACT The rapid advancement of large language model (LLM) technology is profoundly transforming the practice of social science research. Scholarly discussions on Artificial Intelligence (AI)'s role in social science research can be organised into three levels: AI as a research tool, AI as a methodological infrastructure and AI as a quasi‐cognitive ...
Jie Xiong
wiley +1 more source
Abstract This paper derives a firm‐level threshold, the Herfindahl Neutral Point, from the standard concentration index used in merger review. At this threshold, a marginal expansion leaves the index unchanged. Firms below the threshold reduce concentration when they expand; firms above it increase concentration.
Andrew J. Keller, Krishna P. Paudel
wiley +1 more source
The Australian Government performance measurement and reporting framework - pilot project to audit key performance indicators [PDF]
This report presents the results of a key perfomance indicator (KPI) audit pilot project, which was designed to assess the status of the Australian Government performance measurement and reporting framework.The report concludes that it is time for ...
core
Abstract Firefighters face an array of stressors due to the demands of their occupation, leading to a high prevalence of mental health challenges. Social prescribing represents a novel approach to healthcare that emphasizes a holistic view of health and wellbeing.
Janice Ikeda +2 more
wiley +1 more source
Firms Audit Committee and External Auditor Influence on Accounting Conservatism and Firm's Performance [PDF]
In this study we have examined the effect of internal audit committee and external auditor quality on accrual-based measures of accounting conservatism, and the benefits of accounting conservatism on firms’ market performance.
Saif Khan, Hashim Khan, Faisal Khan
doaj
ABSTRACT Management of cerebral vasculopathy in sickle cell anemia (SCA) includes standard‐care, that is, chronic transfusion (CT) or hydroxyurea, and hematopoietic cell transplantation (HCT). DREPAGREFFE‐1 (December 2010/June 2013), a French multicenter trial, was the first prospective trial comparing standard‐care to match sibling donor (MSD)‐HCT in ...
Francoise Bernaudin +40 more
wiley +1 more source

