Results 91 to 100 of about 17,859 (291)
Audit Committee Accounting Expertise and Audit Quality – the Case of Going-Concern Opinions
Accounting and Finance Research, 2021 This study examines whether audit committee accounting expertise and other audit committee characteristics promote or deter the likelihood of receiving going-concern reports from the auditors and whether such characteristics shield auditors from dismissals after the issuance of a going-concern report.
openaire +2 more sources
Earnings conservatism and audit committee financial expertise
, 2012 This study examines the association between earnings conservatism and four different measures of audit committee financial expertise. Statistical tests are based on 494 firm-year observations drawn from Australian publicly listed firms between January 1 ...
Van der Zahn, J-L.W., Sultana, Nigar
core
Body donor programs in Australia and New Zealand: Current status and future opportunities
Anatomical Sciences Education, Volume 18, Issue 3, Page 301-328, March 2025.Abstract Body donation is critical to anatomy study in Australia and New Zealand. Annually, more than 10,000 students, anatomists, researchers, and clinicians access tissue donated by local consented donors through university‐based body donation programs. However, little research has been published about their operations.
Rebekah A. Jenkin, Kevin A. Keay
wiley +1 more source
Anatomical Sciences Education, EarlyView.Abstract Body procurement at The University of Sydney has a long history. Anatomy legislation (1881 Anatomy Act) modeled on the British Anatomy Act 1832 legalized procurement of unclaimed bodies from public institutions for anatomical dissection at licensed Schools of Anatomy, effectively conferring the University of Sydney an exclusive license until ...
Rebekah A. Jenkin, Kevin A. Keay
wiley +1 more source
Anatomical Sciences Education, EarlyView.Abstract Application of three‐dimensional anatomical knowledge is essential for patient examination, diagnosis, and treatment and is crucial in the training of medical and healthcare students. Moreover, critical observation and spatial awareness are vital for learner understanding of three‐dimensional anatomical structures and relationships.
Jiayi Zhang +5 more
wiley +1 more source
International Journal of Financial StudiesThe primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management.
Ayman Shehadeh +3 more
doaj +1 more source
THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON REAL EARNINGS MANAGEMENT
Jurnal Akuntansi dan Auditing, 2016 Current study tests the impact of audit committees to the real earnings management.Using the manufacturing public listed companies from Indoensia Stock Exchange from 2012 until 2014, we found that that financial and accounting expertise of audit ...
Supriyaningsih Supriyaningsih, Fuad Fuad
doaj +1 more source
Essential work, invisible workers: The role of digital curation in COVID‐19 Open Science
Journal of the Association for Information Science and Technology, Volume 76, Issue 4, Page 703-717, April 2025.Abstract In this paper, we examine the role digital curation practices and practitioners played in facilitating open science (OS) initiatives amid the COVID‐19 pandemic. In Summer 2023, we conducted a content analysis of available information regarding 50 OS initiatives that emerged—or substantially shifted their focus—between 2020 and 2022 to address ...
Irene V. Pasquetto +2 more
wiley +1 more source
, 2015 This paper extends research on the corporate governance practices of transitional economies by examining whether the ability of the audit committee to constrain earnings management in Chinese firms is associated with the listing environment and presence ...
Teng, Lin +4 more
core +1 more source
Interpreting algorithmic information cues: User sensemaking of search autocomplete moderation
Journal of the Association for Information Science and Technology, EarlyView.Abstract Autocomplete is a search feature that algorithmically generates information cues for any keywords entered in the search bar. While this feature makes the search process more efficient, it also frequently produces biased, misleading, offensive, or otherwise inappropriate suggestions.
Shagun Jhaver
wiley +1 more source