An Analysis of the Relationship between Audit Fees and Non-audit Fees [PDF]
The Arabian Journal of & Accounting., 2015 openaire +1 more source
Health Services Research, EarlyView.ABSTRACT Objective To assess changes in publicly reported, potentially avoidable hospital visits after chemotherapy since the introduction of a Medicare quality measure. Study Setting and Design Retrospective analysis of avoidable emergency department (ED) and inpatient admission (ADM) rates after chemotherapy between 2018 and 2022, across absolute ...
Arthur S. Hong +6 more
wiley +1 more source
Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds
Journal of Accounting Research, EarlyView.ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU +2 more
wiley +1 more source
A Systematic Review of Government-Led Free Caesarean Section Policies in Low- and Middle-Income Countries from 2009 to 2025. [PDF]
Healthcare (Basel)Adepoju VA, Abdulrahim A, Adnani QES.
europepmc +1 more source
The Determinants of ESG Ratings: Rater Ownership Matters
Journal of Accounting Research, EarlyView.ABSTRACT We examine whether and how common ownership affects Environmental, Social, and Governance (ESG) ratings—an important research question given the increasing use of these ratings in investment decisions and corporate evaluations. We find that companies with major shareholders in common with the rating agency (“sister firms”) tend to receive ...
Dragon Yongjun Tang +2 more
wiley +1 more source
Delineating trajectories of alcohol consumption and alcohol problems from adolescence to young adulthood: An integrated assessment of genetic, familial, and psychosocial factors. [PDF]
Alcohol Clin Exp Res (Hoboken)Cheng HG +3 more
europepmc +1 more source
Female Lead Auditors, Audit Fees, and Audit Quality
SSRN Electronic JournalJérôme, Tiphaine +2 more
openaire +1 more source
Journal of Accounting Research, EarlyView.ABSTRACT In this paper, we develop novel measures of managerial labor market classification and competition by constructing networks of compensation benchmarking peers disclosed in proxy statements. These networks represent firms’ relative positions within the managerial labor market.
RAY RUI GAO, YIFEI LU
wiley +1 more source
Implementation strategies for embedding patient-reported outcome and experience measures (PROMs/PREMs) in routine care: secondary analysis of an umbrella review. [PDF]
J Patient Rep OutcomesFontaine G +5 more
europepmc +1 more source
Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct
Journal of Accounting Research, EarlyView.ABSTRACT Using a novel data set of misconduct records for Finnish CEOs and directors and their parents, we explore whether corporate executives’ financial misconduct is associated with similar behavior by their parents. Controlling for various other factors of executive financial misconduct, we find that executives are significantly more likely to ...
JENNI KALLUNKI +4 more
wiley +1 more source