Results 41 to 50 of about 9,224 (305)
Corporate Governance and Accounting Conservatism: The Moderating Role of Family Ownership
International Business and Accounting Research Journal, 2019 This study objective is to investigate the influence of board characteristics and audit committee characteristics on accounting conservatism with respect to the influence of family ownership in Turkey.
Nishtiman Mohammed +2 more
doaj +1 more source
Behind the Audit Report: A Descriptive Study of Discussions and Negotiations Between Auditors and Directors [PDF]
, 2000 This paper presents direct evidence concerning the extent, nature, and outcome of interactions between the two primary parties in the auditor-client relationship - finance directors (FDs) and audit engagement partners (AEPs).
Brandt, Richard +5 more
core +1 more source
Screening Routine Clinical Notes for Epilepsy Surgery Candidates Using Large Language Models
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective Epilepsy surgery is severely underutilized despite proven efficacy, with substantial under‐referral of eligible patients in routine clinical practice. This study evaluated the potential role of large language models (LLMs) as decision‐support tools for screening unstructured clinical notes to identify epilepsy surgery candidates and ...
Uriel Fennig +9 more
wiley +1 more source
The oversight responsibilities of audit committees: the problems facing the development of audit committees in Egypt [PDF]
, 2003 An increasing number of earnings restatements by publicly traded companies in the USA coupled with allegations of financial statement fraud and lack of responsible corporate governance have sharpened the ever increasing attention on corporate governance ...
Soliman, Mohamed Moustafa Youssef
core
Arthritis Care &Research, EarlyView.Objective Although the definition of a gout flare is well established, the state of gout flare resolution has not yet been defined. This study aimed to explore patients’ experiences and perceptions of gout flare resolution. Methods Semistructured interviews were conducted with 24 people with gout, guided by open‐ended questions exploring their ...
Sarah Stewart +5 more
wiley +1 more source
Towards Defect Phase Diagrams: From Research Data Management to Automated Workflows
Advanced Engineering Materials, EarlyView.A research data management infrastructure is presented for the systematic integration of heterogeneous experimental and simulation data required for defect phase diagrams. The approach combines openBIS with a companion application for large‐object storage, automated metadata extraction, provenance tracking and federated data access, thereby supporting ...
Khalil Rejiba +5 more
wiley +1 more source
Audit Committees and Financial Reporting Quality [PDF]
, 2013 This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core
Advanced Materials, EarlyView.AI‐Assisted Workflow for (Scanning) Transmission Electron Microscopy: From Data Analysis Automation to Materials Knowledge Unveiling. Abstract (Scanning) transmission electron microscopy ((S)TEM) has significantly advanced materials science but faces challenges in correlating precise atomic structure information with the functional properties of ...
Marc Botifoll +19 more
wiley +1 more source
Audit committee characteristics and earnings management practices
Journal of Economics, Business & Accountancy Ventura, 2019 This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices. Studies in other studies with relatively stricter regulations showed the audit committee independence was effective to ...
Melinda Lydia Nelwan +1 more
doaj +1 more source
Board and Monitoring Committee Independence
, 2003 This study focuses on the composition of boards of directors and their monitoring committees (audit and compensation) for large Australian companies. For firms whose boards use a committee structure, much of the monitoring responsibility of the board is ...
Cotter, Julie +3 more
core +1 more source