Results 91 to 100 of about 15,847 (263)

Fair values and audit fees: Evidence from asset revaluations in Australia

, 2013
This paper examines the association between the level of audit fees paid and asset revaluations, one use of fair value accounting. This Australian study also investigates attributes of asset revaluations and the association with the level of audit fees ...
Hu, Fang, Yao, Dai Fei, Percy, Majella
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Diabetic Retinopathy in Primary Healthcare in a Brazilian Municipality: A Cross‐Sectional Study Using Teleophthalmology

Health Care Science, EarlyView.
The prevalence of diabetic retinopathy was estimated to be 28.3% (95% CI 21.1–35.4), with most of the cases corresponding to mild non‐proliferative diabetic retinopathy. ABSTRACT Background Diabetic retinopathy is a complication of diabetes and the leading cause of irreversible blindness in people of working age.
Lorrana Luysse dos Anjos Assis, Fernando Korn Malerbi, Rosiane Chiaroti, Lívia Maria Ferrante Vizzotto Consoli, Vanessa Patrícia Pereira Motozo, Francisco Barbosa‐Junior, Rinaldo Eduardo Machado de Oliveira   +6 more
wiley   +1 more source

From Parallel Provision to Health System Integration: Exploring the Trajectory and Contextual Drivers of the Healthcare Response for Refugees in Six Low‐ and Middle‐Income Countries

The International Journal of Health Planning and Management, EarlyView.
ABSTRACT Rising numbers of refugees, prolonged displacement and reduced funding have led to challenges in terms of how to address their healthcare needs, with different approaches taken, ranging from parallel mechanisms to arrangements that are integrated (to different extents) within the national health system. Increasingly, global frameworks call for
Maria Paola Bertone, Natasha Palmer, Amina Olabi, Ibrahim Bou‐Orm, Hussam Rekani, Hassan Ould Moctar, Ricardo Chuquimia, Chitalu Miriam Chama‐Chiliba, Ben Ngoye, Zahid Ali Memon, Marcia Vera‐Espinoza, Karin Diaconu, Alastair Ager, Sophie Witter   +13 more
wiley   +1 more source

Applying Change Models and Methods During a Period of Vast Digital Transformation: A Systematic Review of Practice in Healthcare

The International Journal of Health Planning and Management, EarlyView.
ABSTRACT Introduction Reflection and learning about the use of virtual care in healthcare delivery has become a central goal for health systems internationally. Insights drawn in the aftermath of the COVID‐19 pandemic have led to vast changes to embed virtual care in health care delivery. This study explored the methodologies used to manage change that
Rebecca McDonnell, Ashfaq Chauhan, Corey Adams, Alexander Cardenas, Michelle Moscova, Ramya Walsan, Maryam Sina, Alice Munro, Elizabeth Manias, Rebecca Mitchell, Anthony Gust, Sabe Sabesan, Reema Harrison   +12 more
wiley   +1 more source

Navigating Workplace Bullying: A Critical Theory Exploration of Lecturers' Experiences in a Higher Education Context

Human Resource Development Quarterly, EarlyView.
ABSTRACT Workplace bullying (WB) remains a pervasive concern across all sectors, including higher education institutions (HEIs), where shifting power dynamics, performance pressures, and transformation mandates often create fertile ground for systemic abuse.
Helen Meyer
wiley   +1 more source

Post-Enron implicit audit reporting standards: sifting through the evidence. [PDF]

The accounting scandals and the demise of Andersen have increased auditors' ex ante business risk. As a result, stock markets revised downward the value of the audit firms (Asthana et al. 2003; Chaney and Philipich 2002; Krishnamurthy et al. 2002; Callen
Willekens, Marleen, Sercu, Piet, Vander Bauwhede, Heidi   +2 more
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Predicting and Preventing Turnover in Industry 4.0: Understanding the Impact of Artificial Intelligence Adoption on Employee Turnover

Human Resource Development Quarterly, EarlyView.
ABSTRACT With the increasing adoption of Artificial Intelligence (AI) in the workplace, employees' career paths have become more diverse and less predictable in the era of Industry 4.0. As technological transformations accelerate, employee turnover patterns are also changing, as reflected in the growing prevalence of occupational transitions and large ...
Young‐Kook Moon, Tanya Mitropoulos
wiley   +1 more source

Evidence on (the lack of) audit-quality differentiation in the private client segment of the Belgian audit market?. [PDF]

Auditor size is used as audit-quality proxy. Prior evidence on audit-quality differentiation between big 6 and non-big 6 auditors in the private client segment of the Belgian audit market is mixed. In this paper we investigate whether these mixed results
Willekens, Marleen, Vander Bauwhede, Heidi   +1 more
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Holding out on restructuring negotiations: A legal analysis over Finnish and Swedish legislation

International Insolvency Review, EarlyView.
Abstract This article examines how Finnish and Swedish restructuring laws create opportunities for creditors to hold out on restructuring negotiations. Using Anthony Casey's new bargaining theory and the traditional creditors' bargain model as analytical frames, the study argues that holdouts arise when ex ante rights – particularly security interests,
Anssi Kärki
wiley   +1 more source

Auditor independence, audit committee quality and internal control weaknesses [PDF]

In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses.
Sorin-Sandu Vinatoru, Sorinel Domnisoru
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