Results 61 to 70 of about 6,765 (264)

Investigation of the Relationship between the Audit Committee's Specifications and the Earning Quality with the Role of Audit Quality in Centralized Firms [PDF]

پژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2019
This research focuses on the relationship between the characteristics of the audit committee and the Earning Quality with the role of auditing quality moderator in the ownership companies. This is an applied research and then an event approach. The study
فرزانه یوسفی اصل, Hossein Rajabdorri, amin seyed mohseni   +2 more
doaj  

Labeling Quality or Quantity? The Differential Impact of Geographical Indications on Export Performance in Turkish Agri‐Food Products

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates the impact of geographical indication (GI) certification on the export performance of Turkish agri‐food products by analyzing both trade volume and unit value dynamics. Drawing on monthly data from 2000 to 2024 across 22 GI‐certified products, the research employs product‐level regressions, fixed‐effects panel models ...
Ihlas Sovbetov, Muge Burcu Ozdemir
wiley   +1 more source

Differentiated Impacts of EU Rural Development Measures: A Finite Mixture Evaluation of Italian Olive Farms

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper examines the relationship between participation in the EU Rural Development Program and the economic performance of Italian olive farms using a finite‐mixture model with inverse‐probability‐weighted regression adjustment. Based on 2010–2022 FADN panel data, it estimates heterogeneous treatment effects while correcting for selection ...
Francesco Caracciolo, Marilena Furno
wiley   +1 more source

Audit Committee Effectiveness and Corporate Financial Performance in Listed Nigerian Manufacturing Firms

FUDMA Journal of Accounting and Finance Research (FUJAFR)
Corporate governance is essential for financial stability and operational efficiency, with audit committees serving as a key oversight mechanism.
Osasogie Irowa-Omoregie, Nosa Ohonba
doaj   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

Agribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source

Audit Committee and Timely Reporting: Evidence From Turkey

SAGE Open
This paper seeks to examine whether the characteristics of the audit committee impact the timely reporting represented by audit report lag (ARL), firm-based abnormal audit report lag (FAARL), and industry-based audit reports lag (IAARL).
Abdullah Kürşat Merter, Gökhan Özer
doaj   +1 more source

Quality Audit: Audit Committee Independence, Accounting Expertise And Financial Expertise

Kontigensi : Jurnal Ilmiah Manajemen
Penelitian ini bertujuan untuk mengkaji dampak karakteristik komite audit yaitu independensi, keanggotaan keahlian akuntansi dan keanggotaan keahlian keuangan komite audit terhadap kualitas audit. Studi ini menganalisis pengaruh independensi komite audit, keahlian akuntansi dan keahlian keuangan komite audit terhadap kualitas audit Perusahaan ...
Nisa Nur Ramadhan, Muhyarsyah Muhyarsyah
openaire   +1 more source

Short‐Term Outcomes and Cost Drivers of Emergency Surgery for Acute Abdominal Disease in Super‐Elderly Patients: A Study in the Japanese Tertiary Care Hospital

Annals of Gastroenterological Surgery, EarlyView.
This retrospective study analyzed patients aged ≥ 85 years undergoing emergency abdominal surgery, focusing on short‐term outcomes and inpatient cost structure under the Japanese DPC system. Although major complications occurred in 19.4% of patients, more than 70% were discharged home.
Yuta Kobayashi, Ryo Oikawa, Yumi Shibuya, Masakazu Tatsuno, Atsuya Kamiyama, Tsuyoshi Ozawa, Keiichiro Hara, Shojiro Hata, Hirokazu Yamaguchi   +8 more
wiley   +1 more source

How Audit Fees Impact Earnings Management in Service Companies on the Amman Stock Exchange through Audit Committee Characteristics

International Journal of Financial Studies
The 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, Mahmoud Daoud Daoud Nassar, Husam Shrouf, Mohammad Haroun Sharairi   +3 more
doaj   +1 more source

Multidisciplinary Treatment for Esophagogastric Junction Cancer From a Dutch Perspective

Annals of Gastroenterological Surgery, EarlyView.
ABSTRACT Esophagogastric junction (EGJ) cancer is an increasing health burden worldwide. Over the past decade, significant advancements in centralization, multimodal treatment strategies, as well as the widespread adoption of minimally invasive surgical techniques, have led to marked improvements in perioperative outcomes and overall survival of EGJ ...
Hidde C. G. Overtoom, Suzanne S. Gisbertz   +1 more
wiley   +1 more source