Results 61 to 70 of about 6,844,164 (402)
BMC Health Services Research, 2005 Background Improving the quality of health care requires a range of evidence-based activities. Audit and feedback is commonly used as a quality improvement tool in the UK National Health Service [NHS].
Young J +5 more
doaj +1 more source
The impact of audit committee expertise on audit quality: Evidence from UK audit fees [PDF]
The British Accounting Review, 2017 Abstract Governance regulators currently place great emphasis on ensuring the presence of financial expertise on audit committees (Sarbanes-Oxley, 2002; UK Corporate Governance Code 2010–2016). Underlying this is a belief that greater expertise enhances the effectiveness of audit committees and, by extension, the quality of the external audit.
Ghafran, C.M., O’Sullivan, N.
openaire +2 more sources
Internal Temperature Evolution Metrology and Analytics in Li‐Ion Cells
Advanced Functional Materials, EarlyView.This study investigates the non‐linear evolution of internal temperatures across diverse operating conditions, highlighting the disparities between internal and external measurements and the resulting thermal asymmetries. The coupled thermo‐electrochemical modeling framework provides a comprehensive analysis of various heat generation modes, examining ...
Anuththara S. J. Alujjage +5 more
wiley +1 more source
CFO narcissism and audit fees: Evidence from listed companies in China
China Journal of Accounting Research, 2021 This paper examines the effects of CFO narcissism on audit fees in China. Using the size of CFO signatures in annual audit reports to measure individual narcissism, we find that CFO narcissism is associated with higher audit fees.
Rui Xiang, Congmin Song
doaj +1 more source
Audit partner industry specialization and audit quality: Evidence from Spain [PDF]
International Journal of Auditing, 2017 We investigate the impact of the industry specialization of individual auditors on audit quality. We aim to contribute to a quickly growing line of research examining the importance of audit partners as determinants of audit quality. To provide robust results, we use several proxies of both industry specialization and audit quality.
Josep Garcia‐Blandon +1 more
openaire +4 more sources
Bright Monocompound Metal Halide Scintillator for Fast Neutron Radiography
Advanced Functional Materials, EarlyView.Metal halide scintillator, tetraphenylphosphonium manganese bromide (TPP2MnBr4), provides a significant benefit for fast neutron imaging. A fourfold increase in efficiency over traditional zinc sulfide screens is achieved by efficiently utilizing neutron interactions within its homogeneous structure.
Aditya Bhardwaj +13 more
wiley +1 more source
Reviewing the review process : examining decision-making in practice [PDF]
, 2001 A national multi-disciplinary audit showed variation in SLT practice on the decision to review pre-school children or place them on waiting lists following initial assessment.
Anderson, Carolyn, van der Gaag, Anna
core +1 more source
THE IMPACT OF AUDIT QUALITY, AUDIT COMMITTEE AND FINANCIAL REPORTING QUALITY: EVIDENCE FROM MALAYSIA
International Journal of Economics and Financial Issues, 2020 In recent decades, there has been a noticeable increase in the practice of earnings management (EM) as a proxy for financial reporting, especially real activities, with effect on the quality of financial statements.
Shahanif Hasan, A. Kassim, M. A. Hamid
semanticscholar +1 more source
Advanced Functional Materials, EarlyView.This work presents a novel sensing platform using metallo‐dielectric cryosoret nano‐assemblies and lossless photonic crystals to overcome limitations of conventional plasmonic biosensors. The hybrid system enhances both electric and magnetic field interactions, enabling amplified fluorescence, ultralow detection limits, and prism‐free, objective‐free ...
Seemesh Bhaskar +5 more
wiley +1 more source
Acquiring and evaluation of evidence in information systems audit [PDF]
Anali Ekonomskog fakulteta u Subotici, 2015 Review of information system by the auditor is based on process of collecting and evaluating evidence about the parameters that indicate the effectiveness and efficiency of the considered information system.
Jakšić Dejan, Mijić Kristina
doaj