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PENGARUH OPINI AUDIT GOING CONCERN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA DENGAN KARAKTERISTIK KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI

open access: yesJurnal Akuntansi Kontemporer, 2020
Going concern audit opinion is an audit opinion which is issued by independent auditor when auditor finds doubts about compa-ny’s business continuity. The issuance of going concern audit opinion will make managerial tend to change its audit firm volun ...
Theresia Monica Joviana   +2 more
doaj   +1 more source

Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms [PDF]

open access: yes, 2010
This study provides preliminary support for the notion that internal audit function assists in reducing external audit effort and fees. Data on internal audit characteristics and activities are obtained from survey respondents of Hong Kong companies and ...
Ho, Sandra, Hutchinson, Marion
core   +2 more sources

Predicting Chronicity in Children and Adolescents With Newly Diagnosed Immune Thrombocytopenia at the Timepoint of Diagnosis Using Machine Learning‐Based Approaches

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Objectives To identify predictors of chronic ITP (cITP) and to develop a model based on several machine learning (ML) methods to estimate the individual risk of chronicity at the timepoint of diagnosis. Methods We analyzed a longitudinal cohort of 944 children enrolled in the Intercontinental Cooperative immune thrombocytopenia (ITP) Study ...
Severin Kasser   +6 more
wiley   +1 more source

Discovery and Targeted Proteomic Studies Reveal Striatal Markers Validated for Huntington's Disease

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Clinical trials for Huntington's disease (HD) enrolling persons before clinical motor diagnosis (CMD) lack validated biomarkers. This study aimed to conduct an unbiased discovery analysis and a targeted examination of proteomic biomarkers scrutinized by clinical validation. Methods Cerebrospinal fluid was obtained from PREDICT‐HD and
Daniel Chelsky   +8 more
wiley   +1 more source

Parental involvement in postoperative pain management among children in a urology ward: A best practice implementation project

open access: yesNursing Open, 2023
Aim Postoperative pain has adverse effects on children with urological problems, including sleep disturbances, incision dehiscence, bleeding and delayed recovery.
Jin‐xia Yang   +8 more
doaj   +1 more source

The Impact of IT Application Control on the quality of the Audit Evidence: An Application Example

open access: yesMuhasebe Enstitüsü Dergisi, 2022
In recent years, firms have started to invest millions of dollars on information technologies for a number of reasons, such as managing their operations more effectively, expanding trade channels, and preventing fraudulent activities.
Nabi Küçükgergerli   +1 more
doaj   +1 more source

Unraveling the Molecular Mechanisms of Glioma Recurrence: A Study Integrating Single‐Cell and Spatial Transcriptomics

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Glioma recurrence severely impacts patient prognosis, with current treatments showing limited efficacy. Traditional methods struggle to analyze recurrence mechanisms due to challenges in assessing tumor heterogeneity, spatial dynamics, and gene networks.
Lei Qiu   +10 more
wiley   +1 more source

The Effect of Audit Committee Financial Expertise And Relative Status On Earnings Management: Case of Indonesia

open access: yesJurnal Akuntansi, 2018
The aim of this research is to examine the effect of audit committee financial expertise (measured by audit committee experience in accounting, supervision, and financial)and audit committee status (relative to management) on earnings management.
Delfita Siagian, Sylvia Veronica Siregar
doaj   +1 more source

Audit Materiality and Audit Effort: Evidence From Materiality Benchmarks

open access: yesAccounting, Finance & Governance Review, 2022
The Financial Reporting Council is the first auditing standard-setting body to require audit materiality threshold disclosure. Audit materiality thresholds are a function of auditor benchmark choices and percentage rates chosen for the benchmarks. This study investigates the association between audit effort and audit materiality thresholds, auditor ...
Karen-Ann M. Dwyer   +2 more
openaire   +1 more source

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