Results 231 to 240 of about 192,805 (309)

Development of the Korean enhanced recovery after surgery audit program. [PDF]

open access: yesSci Rep
Yoon SH   +7 more
europepmc   +1 more source

Can individual auditors' career advancements predict audit partner quality?

open access: yesContemporary Accounting Research, EarlyView.
Abstract This mixed‐methods study investigates whether individual auditors' career advancements to more prestigious audit firms can predict their audit quality. Using hand‐collected data on more than 2,000 audit partners from professional networking website profiles, I identify audit partners with advancements from less to more prestigious audit firms ...
Joseph A. Micale
wiley   +1 more source

Standardizing second victim support: development of the RESCUE certification framework for health care institutions. [PDF]

open access: yesBMC Health Serv Res
Mira JJ   +8 more
europepmc   +1 more source

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

Real-World Clinical Experience of Tralokinumab in a Tertiary Centre: An Alternative for Patients with Conjunctivitis on Dupilumab? [PDF]

open access: yesDermatol Ther (Heidelb)
Sebastian N   +5 more
europepmc   +1 more source

Navigating uncertainty in life cycle assessment‐based approaches to biodiversity footprinting

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract The use of life cycle assessment (LCA) methods is rapidly expanding as a means of estimating the biodiversity impacts of organisations across complex value chains. However, these methods have limitations and substantial uncertainties, which are rarely communicated in the results of LCAs.
Talitha Bromwich   +15 more
wiley   +1 more source

Two-year outcome of a treatment program for alcohol use disorder in regional and rural India. [PDF]

open access: yesIndian J Psychiatry
Ramasubramanian C   +4 more
europepmc   +1 more source

Market Valuation of Risk Reporting: The Role of Business Model Disclosure

open access: yesAbacus, EarlyView.
Narrative risk reporting is essential to providing investors with information about company risks. Recent regulations require large companies to disclose narrative information about their main risks, opportunities, and business model (BM) value drivers.
Chiara Crovini   +3 more
wiley   +1 more source

A review of North American orthopaedic trauma and fracture registries. [PDF]

open access: yesOTA Int
Lingampalli N   +4 more
europepmc   +1 more source

Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies

open access: yesAbacus, EarlyView.
Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen   +3 more
wiley   +1 more source

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