Results 101 to 110 of about 23,760 (263)

The Effect of Audit Tenure, Audit Rotation, and Audit Delay on Audit Quality with Audit Committee as a Moderating Variable

Jurnal Ilmiah Akuntansi Kesatuan
In today’s digital era, where information is rapidly accessible, ensuring precise and reliable financial reporting is vital for sustaining stakeholder trust. However, limited research has examined how auditor-related factors such as auditor tenure, auditor rotation, and audit delay interact with corporate governance mechanisms to influence financial ...
Muhamad Tabsyir, null Muhsin, Khristina Yunita   +2 more
openaire   +1 more source

The gift remembered: The Human Anatomy and Physiology Society (HAPS) Anatomical Donor Stewardship's ethical and practical handbook for anatomy donor tributes

Anatomical Sciences Education, EarlyView.
Abstract Providing students with a way to honor human body donors during or after an anatomy course has been shown to help provide a sense of closure and comfort to students and, when present, donor families. Gestures of gratitude for donors can also emphasize humanistic values of respect, empathy, and professionalism.
Bobbie J. Leeper, Rhiannon E. Robinson, Kelsey Stevens, Lacy M. Cleveland, Danielle N. Edwards, Nicole L. Geske, Burhan Gharaibeh, Anya Goldina, Jill Kirby, Jacqueline Phillips, Leslie R. Sewell, J. P. Swigart, Trisha Waldman, Jonathan J. Wisco, Jeremy J. Grachan   +14 more
wiley   +1 more source

Determinant of Audit Delays: An Empirical Analysis of Manufacturing Companies on the Indonesia Stock Exchange

İşletme Bilimi Dergisi
The purpose of this study is to obtain direct details about how the impact of audit opinion, audit committee, company size, and solvency on audit delay.
Daniel Barita Carlos Sihombing, Bunga Deliana Putri   +1 more
doaj   +1 more source

The Influence of Audit Tenure, Audit Delay, Audit Fee, Audit Rotation and Auditor Specialization on Audit Quality

Jurnal Cakrawala Akuntansi
The purpose of this study is to obtain empirical evidence regarding the influence of audit tenure, audit delay, audit fees, auditor rotation, and auditor specialization on audit quality. The study was conducted on transportation and logistics companies listed on the Indonesia Stock Exchange from 2019 to 2023.
Ratnasari, Ratih, Afrizal, Afrizal, Mansur, Fitrini   +2 more
openaire   +2 more sources

Regulatory harmonization: Evolution, globalization and future directions

British Journal of Clinical Pharmacology, EarlyView.
Regulatory harmonization has become an increasingly important and accepted approach to streamline regulatory review processes and expedite access to safe, effective and high‐quality medicines globally. This review explores the evolution and current status of regulatory harmonization, convergence and reliance initiatives.
Orin Chisholm, Elaine Y. L. Blair, Christine Y. Lu   +2 more
wiley   +1 more source

Young people's occupational aspirations beyond the aspiration discourse: A sociocultural perspective

British Educational Research Journal, EarlyView.
Abstract Young people's aspirations have been the focus of many educational, sociological and psychological studies. This paper argues, firstly, that the concept of aspirations holds greater generative potential than suggested by the policy‐oriented ‘aspiration discourse’.
Jelena Popov
wiley   +1 more source

Factores Determinantes del Retraso en la Emisión del Informe de Auditoria. Un Análisis Empírico

Revista de Contabilidad: Spanish Accounting Review, 2000
El objetivo de este trabajo ha sido analizar, adoptando una metodología empírica, las causas determinantes del retraso en la emisión del informe de auditoria.
Amparo Sánchez Segura
doaj  

THE ROLE OF AUDIT TENURE IN MODERATING AUDIT DELAY FACTORS

JURNAL EKOBIS DEWANTARA
This study examines the effect of financial distress, KAP size, and profitability on audit delay, with audit tenure as a moderating variable, in energy sector companies listed on Indonesia Stock Exchange (IDX) from 2019 to 2023. Data was obtained from the financial statements of 19 main board energy sector companies during that period.
openaire   +1 more source

Leaving children behind for cross‐border education: Unveiling the emotional agency of international post‐graduate student mothers

British Educational Research Journal, EarlyView.
Abstract Despite growing interest in the internationalisation of higher education, the experiences of international student parents, particularly international student mothers, remain largely marginalised in research and policy. This paper examines the emotional agency of international student mothers who leave their children behind in their home ...
Anh Ngoc Quynh Phan, Ha Ngan Ngo, Chloe Le   +2 more
wiley   +1 more source

Publicly funded private schools and academic achievement: A comparative analysis of PISA data in European countries

British Educational Research Journal, EarlyView.
Abstract This paper analyses differences in academic achievement associated with attendance at publicly funded private schools and public schools across 11 European countries. Using eight waves of PISA data (2000–2022), we apply OLS, IPW and IPWRA estimators to account for observed heterogeneity and mitigate selection bias.
Priya Maurya, Léonard Moulin, Denis Fougère   +2 more
wiley   +1 more source