Results 141 to 150 of about 9,224 (305)

Mandatory audit firm rotation in Spain: a policy that was never applied [PDF]

open access: yes
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  

The impact of a preprescribing formative assessment on learning in final‐year medical students using hospital inpatient electronic prescribing systems

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
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

open access: yesMalete Journal of Accounting and Finance
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

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
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

The relationship between audit committee characteristics and abnormal audit fees with an emphasis on agency costs

open access: yesحسابداری و شفافیت مالی
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

open access: yesJurnal Dinamika Akuntansi, 2018
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

open access: yes
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]

open access: yes, 2018
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  

Quality indicators for safe and effective medication use in long‐term care facilities: A modified Delphi study

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
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

Increasing the reporting of adverse drug reaction‐related hospitalizations using an ICD‐10‐based identification workflow: A multicentre study from Switzerland

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
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

Home - About - Disclaimer - Privacy