Results 141 to 150 of about 9,224 (305)
Mandatory audit firm rotation in Spain: a policy that was never applied [PDF]
In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed practical example of where a policy of mandatory audit firm rotation did not work and was duly abolished.
NIEVES CARRERA
core
Aims Graduating medical students consistently report being unprepared for the complexity of prescribing in clinical practice. Current clinical prescribing teaching and authentic assessment are limited due to patient safety concerns. We aimed to examine the educational utility of supervised preprescribing as a learning process and potential authentic ...
Kellie A. Charles +7 more
wiley +1 more source
AUDIT COMMITTEE CHARACTERISTICS AND EARNINGS MANAGEMENT AMONG LISTED DEPOSIT MONEY BANKS IN NIGERIA
Unethical financial reporting practice may be linked to audit committee characteristics; hence this study investigated the impact of audit committee characteristics on earnings management among listed deposit money banks in Nigeria. The study adopted an
Adebowale OGUNSOLA
doaj
Efficacy, safety and cost‐effectiveness of CAR‐T therapy
CAR T‐cells demonstrate high efficacy in blood cancers, including ALL, MM and DLBCL. Innovations target solid tumours despite challenges such as antigen escape. Combination therapies enhance the delivery and infiltration of CAR T cells. Toxicity, cost and resistance remain major barriers to clinical use.
Emina Karahmet Sher +7 more
wiley +1 more source
Purpose: Audit committee arrangements played an important part in monitoring the financial reporting process, especially after financial scandals in large companies.
Younes Badavar Nahandi, Sevda Abdollahi
doaj
The Effect of Size, Profitability, Risk, Complexity, and Independent Audit Committee on Audit Fee
Research on audit fees is important because it relates to professional services provided by public accountants. Whereas the transparency of information about audit fees in the company’s financial statements in Indonesia openly and apart from other service fees has only been done in the last few years, so there has not been much research related to this.
Indira Januarti +1 more
openaire +1 more source
Audit Committee Independence and Disclosure: choice for financially distressed firms
This study examines the relation between audit committee independence and disclosure choice for financially distressed US firms. The tenor of both the financial statement notes and Management Discussion and Analysis (MD&A) is considered.
Terry L. Neal, Joseph V. Carcello
core +1 more source
Ownership structure and discretionary loss provisions: the moderating effect of audit committee independence [PDF]
This study investigates the interactive effect of an independent audit committee on the relationship concerning ownership structure and discretionary loss provisions.
Garba, Sunusi +2 more
core
Aim This modified Delphi study aimed to achieve expert agreement on quality indicators (QIs) suitable for application at the population level, to evaluate quality use of medications and pharmacist services in long‐term care facilities (LTCFs). Methods We conducted a two‐round modified online Delphi study with a multidisciplinary panel of Australian ...
Daria S. Gutteridge +10 more
wiley +1 more source
Background Reporting adverse drug reactions (ADRs) is essential for drug safety. In Switzerland, healthcare professionals are legally required to report serious and unlabelled ADRs, yet under‐reporting remains widespread. We tested a novel method to increase reporting of ADR‐related hospitalizations.
Georgia Anita Weber +7 more
wiley +1 more source

