Results 281 to 290 of about 199,397 (339)

Electronic Intervention for Patient-Managed Benzodiazepine Tapering: A Randomized Clinical Trial.

JAMA Netw Open
Humphreys K, Hagedorn H, Han X, Kemp L, Poitra N, Cucciare MA.   +5 more
europepmc   +1 more source

Implementation strategies to improve infection prevention and control in healthcare facilities in Sub-Saharan Africa: A scoping review of evidence, practices and gaps

Ng’ambi D, Matorera R, O’Byrne T, Feasey N, Tancred T.   +4 more
europepmc   +1 more source

The effect of audit committee independence on abnormal accruals

, 2005
openaire   +1 more source

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Economic Determinants of Audit Committee Independence

The Accounting Review, 2002
This paper provides empirical evidence that audit committee independence is associated with economic factors. I find that audit committee independence increases with board size and board independence and decreases with the firm's growth opportunities and for firms that report consecutive losses. In contrast, no relation is found between audit committee
April Klein
semanticscholar   +4 more sources

Audit Committee Independence and Auditor-Manager Disputes

SSRN Electronic Journal, 2020
This paper analyzes the role of audit committee independence in resolving disagreements between management and the auditor regarding financial reporting. The common intuition suggests that the audit committee must be independent from management to be able to support the auditor against the manager's manipulation attempts.
Kronenberger, Sandra Katarina, Kronenberger, Sebastian, Ye, Minlei   +2 more
openaire   +3 more sources

Can Audit Committee Expertise Increase External Auditors' Litigation Risk? The Moderating Effect of Audit Committee Independence

Contemporary Accounting Research, 2020
ABSTRACTThis study examines whether the perceived independence and financial expertise of audit committee members affect external auditors' exposure to legal liability. We use an experiment in which potential jurors make judgments about auditor independence and legal liability for a case involving an audit failure.
Jillian Alderman, S. Jane Jollineau
openaire   +2 more sources

Effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia

Journal of Accounting in Emerging Economies, 2019
The purpose of this paper is to investigate the effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia.,The effect of audit committee independence, board ethnicity and family ownership on corporate
Wan Masliza Wan Mohammad, Shaista Wasiuzzaman   +1 more
semanticscholar   +3 more sources

The Moderate Effect of Audit Committee Independence on the Board Structure and Real Earnings Management: Evidence from Jordan

, 2021
The current study aimed to explore the moderate effected of independence of the audit committee on the connection between board structure (i.e. size, independence and CEO duality) and real earnings management (REM) in listed companies in Jordan.
Mohammad Mustafa Dakhlallh, Norfadzilah Rashid, W. Abdullah, Hossam Jamil Al Shehab   +3 more
semanticscholar   +1 more source