Results 311 to 320 of about 627,522 (356)
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British Journal of Nursing, 2017
As the population ages, hospital patients are sicker and have more comorbidities. Too often, their vasculature is not ideal, especially if they have had multiple previous cannulations and insertion attempts. Furthermore, older and frail skin poses a challenge for dressing and securement.
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As the population ages, hospital patients are sicker and have more comorbidities. Too often, their vasculature is not ideal, especially if they have had multiple previous cannulations and insertion attempts. Furthermore, older and frail skin poses a challenge for dressing and securement.
openaire +2 more sources
Predicting audit failure: evidence from auditing enforcement releases
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 2018This study aims to identify the main determinants of audit failure and contribute to the current debate raised by recent European Union regulation on auditor’s tenure and economic policies to preve...
Cristina De Fuentes, Rubén Porcuna
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Audit and Non‐Audit Fees: New Zealand Evidence
Pacific Accounting Review, 2006This study adds to the evidence concerning the link between the fees that auditors charge for audit and non‐audit services to the same client. We argue that audit fees will be cross‐subsidised in a particular way: they will be reduced dollar for dollar by the expected profi ts from nonaudit work that is ‘tied’ to the engagement in the sense that such ...
Paul Dunmore, Yingxin Sarah Shao
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Do joint audits improve audit quality?Evidence from voluntary joint audits
European Accounting Review, 2012This study examines whether the decision to voluntarily (i.e. without a statutory obligation) employ two audit firms to conduct a joint audit is related to audit quality. We use separate samples and empirical designs for public and privately held companies in Sweden, where a sufficient number of companies have a joint audit on a voluntary basis.
Zerni, Mikko +4 more
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Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China
Auditing: A Journal of Practice & Theory, 2015SUMMARY We investigate the effects of audit market concentration on audit fees and audit quality in China, where competition is intense and the legal environment is relatively weak compared with developed countries. Analyzing 12,334 firm-year observations for the period 2001 to 2011, we find a significant positive relation between ...
Ting-Chiao Huang +2 more
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Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements
Auditing: A Journal of Practice & Theory, 2018SUMMARY Using data from the Chinese market where related party transactions (RPTs) are particularly prevalent, we examine how the independent auditor responds to the potentially heightened risk of RPTs and the efficacy of the auditor's response.
Fang, Junxiong +3 more
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2019
Abstract The reason for using vision as an example in the previous three chapters is that more is known about the human visual system and visual psychophysics than about other neural systems. But this choice begs the question of whether other systems corroborate the evidence drawn from vision. Is the same empirical strategy used in other
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Abstract The reason for using vision as an example in the previous three chapters is that more is known about the human visual system and visual psychophysics than about other neural systems. But this choice begs the question of whether other systems corroborate the evidence drawn from vision. Is the same empirical strategy used in other
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Challenges Obtaining Audit Evidence
SSRN Electronic Journal, 2010This paper discusses the problems associated with the collection of audit evidence in an Information Technology (IT) environment. There has been a profound shift regarding the nature of audit evidence; more than 90% of the documents are now digital.
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Audit partner’s length of audit experience and audit quality: evidence from Korea
Asia-Pacific Journal of Accounting & Economics, 2016AbstractThis paper investigates the relation between the length of an audit partner’s experience as a certified public accountant and audit quality. Audit quality is measured by the magnitude of discretionary accruals and tendency to meet or miss earnings benchmarks of the client firms.
Catherine Heyjung Sonu +3 more
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Audit process ineffectiveness: evidence from audit report errors
Journal of Accounting LiteraturePurposeThe process performed during a financial statement audit is critical but is unobservable to external stakeholders. This can create challenges in assessing the quality of individual audit engagements. This study’s objective is to introduce and investigate an archival measure based on publicly available information that proxies for audit process ...
Brooke Beyer +2 more
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