Results 131 to 140 of about 31,257 (308)

Streamlining Diagnosis of Bardet–Biedl Syndrome: New Diagnostic Algorithm With Updated Criteria

open access: yesAmerican Journal of Medical Genetics Part A, EarlyView.
ABSTRACT Considerable advances have been made in our understanding of Bardet–Biedl syndrome (BBS), particularly in its core clinical features and molecular genetics, warranting an update to the existing diagnostic criteria framework. Using a rigorous, evidence‐based, and consensus‐driven process, a multidisciplinary group of international experts and ...
Jeremy J. Pomeroy   +16 more
wiley   +1 more source

The Legislation for Providing Animal Access in Australian Residential Aged Care: It's Not a Zoo

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Providing meaningful animal contact to residential aged care facility (RACF) residents is problematic due to a lack of animal policies and National Guidelines. This paper examines how Australian Legislation could influence access to animal contact in RACFs and aims to answer the question, ‘Could current Legislation facilitate the development ...
Wendy Newton   +2 more
wiley   +1 more source

Audit Committee Financial Experts: Leveraging Their Information Advantage in Accounting, Auditing, and Corporate Governance

open access: yesEncyclopedia
To enhance financial reporting quality through increased oversight, the Sarbanes–Oxley Act (SOX) Section 407 mandates that firms disclose whether their audit committee includes a financial expert or explains the absence of such an expert.
Zachery (Ziqi) Ma   +3 more
doaj   +1 more source

Audit Committee Effectiveness and Audit Report Lag in Oman [PDF]

open access: yes, 2011
This study investigates whether there is an association between audit committee effectiveness, measured by audit committee independence, size, expertise, and meetings, and audit report lag for companies listed on the Muscat Securities Market (MSM). Data
Baatwah, Saeed Rabea Ali
core  

Unravelling the Referendum: An Analysis of the 2023 Australian Voice to Parliament Referendum Outcomes Across Capital Cities

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT The 2023 Australian Voice to Parliament Referendum presented a pivotal moment in the nation's democratic landscape. Despite support for Indigenous well‐being, the referendum did not secure the necessary approval, prompting extensive analysis of its outcome.
Scott Baum, William Mitchell
wiley   +1 more source

The Impact of Audit Committee Effectiveness on Key Audit Matters

open access: yesPeradeniya Management Review
According to the auditor’s professional judgment Key Audit Matters (KAMs) are the most significant audit matters reported in the audit of financial statements in a particular accounting period. An effective audit committee is a key corporate governance mechanism which enhances the quality of financial reporting and reduces earnings management.
B. R. M. M. H. T. Daskon   +1 more
openaire   +1 more source

Implementing Indigenous Data Sovereignty in Australia: A Five‐Phase Framework for Indigenous Data Governance

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This article presents the development of a five‐phase Indigenous Data Governance (IDGov) Framework in Australia, focusing on partnerships between the Aboriginal Community Controlled Health Organisation (ACCHO) sector and non‐Indigenous health entities.
Jacob Prehn   +4 more
wiley   +1 more source

Audit Committee Effectiveness – Greek Audit Committee Effectiveness and Alignment with Best Practices

open access: yes, 2018
During the last two decades Audit Committees have increasingly been recognized as basic part of modern corporate governance practices. The Audit Committee integrates accountability and control structures and so protects the shareholders’ and other stakeholders’ interests.
openaire   +1 more source

Audit committee effectiveness and earnings conservatism : an Australian analysis [PDF]

open access: yes, 2010
The overarching objective of this study is to examine the association between audit committee effectiveness and the level of earnings conservatism exhibited by Australian publicly listed firms.
Sultana, Nigar
core  

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood   +3 more
wiley   +1 more source

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