Results 81 to 90 of about 23,760 (263)

Audit committee, audit quality, and audit tenure as determinants of audit delay

Jurnal Akademi Akuntansi
Purpose: This study aims to examine the effect of audit committee, audit quality, and audit tenure on audit delay in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Methodology/approach: This study 
Mar’atus Shaleha, Ajeng Luthfiyatul Farida   +1 more
doaj   +1 more source

Diagnosing the system: Mental health, necropolitical uncare, and the abolition of migration detention

American Journal of Community Psychology, EarlyView.
Abstract This article examines the psychological effects of migration detention in the European Union's Closed Controlled Access Center (CCAC) on Samos through an ecological lens. It explores a double normalization of suffering: the brutalization of necropolitical migration governance and the simultaneous understanding of resulting distress as an ...
Julia Manek
wiley   +1 more source

Pengaruh Atribut Perusahaan dan Faktor Audit Terhadap Keterlambatan Audit pada Perusahaan yang Terdaftar di Bursa Efek Malaysia

Jurnal Akuntansi dan Keuangan, 2014
Audit delay is interval of days between balance sheet date and audit report date. The purpose of this research is to analyze the effect of company attributes and audit factors to audit delay.
Apriayanti Apriayanti, Setyarini Santosa
doaj  

Streamlining Diagnosis of Bardet–Biedl Syndrome: New Diagnostic Algorithm With Updated Criteria

American Journal of Medical Genetics Part A, EarlyView.
ABSTRACT Considerable advances have been made in our understanding of Bardet–Biedl syndrome (BBS), particularly in its core clinical features and molecular genetics, warranting an update to the existing diagnostic criteria framework. Using a rigorous, evidence‐based, and consensus‐driven process, a multidisciplinary group of international experts and ...
Jeremy J. Pomeroy, Jesse Richards, Brooke R. Sweeney, Seema Kumar, Katie E. Queen, Joshua Zaritsky, Carl H. Cramer, Elias I. Traboulsi, Brittni A. Scruggs, Erica E. Davis, Ekaterina Keifer, Emma McGibbon, Timothy Ogden, Bendert De Graaf, Tonia Hymers, Elizabeth Forsythe, Philip Beales   +16 more
wiley   +1 more source

Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay

حسابداری و شفافیت مالی
Purpose: Since the audit report contains the opinion of the auditors about the credibility of the financial statements, investors usually prefer that the audit report be submitted with less delay.
Mohammad Ali Sari
doaj  

Unusual tone of managers and audit engagement: Emphasis on audit opinion and auditor size [PDF]

پژوهش‌های حسابرسی حرفه‌ای
The objective of the present study is to examine the impact of abnormal managerial tone on audit fees and audit delay, considering modified audit opinions and the size of the audit firm.
Golamreza Nejadhajee, mahdi moradi, Azam pouryousof   +2 more
doaj   +1 more source

The Legislation for Providing Animal Access in Australian Residential Aged Care: It's Not a Zoo

Australian Journal of Social Issues, EarlyView.
ABSTRACT Providing meaningful animal contact to residential aged care facility (RACF) residents is problematic due to a lack of animal policies and National Guidelines. This paper examines how Australian Legislation could influence access to animal contact in RACFs and aims to answer the question, ‘Could current Legislation facilitate the development ...
Wendy Newton, Tania Signal, Jenni A. Judd   +2 more
wiley   +1 more source

Implementing Indigenous Data Sovereignty in Australia: A Five‐Phase Framework for Indigenous Data Governance

Australian Journal of Social Issues, EarlyView.
ABSTRACT This article presents the development of a five‐phase Indigenous Data Governance (IDGov) Framework in Australia, focusing on partnerships between the Aboriginal Community Controlled Health Organisation (ACCHO) sector and non‐Indigenous health entities.
Jacob Prehn, Michael A. Guerzoni, Maggie Walter, Gawaian Bodkin‐Andrews, Bobby Maher   +4 more
wiley   +1 more source

FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN RELEVANSINYA TERHADAP TIMELINESS (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia)

Keberlanjutan, 2017
This study aimed to examine the effect of , the characteristics of the company and the audit committee of the audit delay and Timeliness. Characteristics of companies used in this study include profitability, solvency, size of the company. The population
Abdullah Mubarok
doaj   +1 more source

Nothing to See Here: Researching Non‐Recent Child Abuse in Schools and the Politics of Silence

Australian Journal of Social Issues, EarlyView.
ABSTRACT While institutions, including schools, have responsibilities to protect children from harm, responses to instances of child sexual abuse have often exhibited avoidance and denial. Recent public inquiries in Australia revealed that some institutions, particularly in the Catholic sector, employed a deliberate strategy of silence which was used ...
John Crowley, Katie Wright, Kate O'Connor   +2 more
wiley   +1 more source