Results 101 to 110 of about 15,847 (263)

Artificial Intelligence in Colonoscopy Surveillance for Lynch Syndrome: Emerging Evidence, Lessons Learned From Average‐Risk Populations, and Future Directions

open access: yesInternational Journal of Cancer, EarlyView.
ABSTRACT Lynch syndrome (LS) is the most common hereditary colorectal cancer (CRC) syndrome and is characterized by an accelerated adenoma‐carcinoma sequence, a relatively higher prevalence of flat and subtle CRC precursor lesions, and exceptionally high adenoma miss rates despite intensive colonoscopy surveillance.
Robert Hüneburg   +3 more
wiley   +1 more source

Benchmarking the production of audit services: An efficiency frontier approach

open access: yes
To compete effectively in an increasingly competitive audit market audit firms need information on the efficiency of the audit services they offer. This study reports on the cost and labor efficiency for a sample of 114 audit engagements conducted by one
Maijoor,S, Schelleman,C
core  

Preoperative and postoperative pathology concordance in endometrial intraepithelial neoplasia: A retrospective cohort study

open access: yesInternational Journal of Gynecology &Obstetrics, EarlyView.
Abstract Objective To assess the concordance between pre‐ and postoperative pathology in patients with endometrial intraepithelial neoplasia (EIN) undergoing hysterectomy, and identify predictors of malignancy, including sampling method, progestin therapy, and surgical timing.
Jenny Dimakos   +6 more
wiley   +1 more source

The provision on non-audit services by auditors: Let the market evolve and decide [PDF]

open access: yes
The provision of non-audit services by auditors to their audit clients reduces total costs, increases technical competence and motivates more intense competition.
Benito Arruñada
core  

Financial Development Under Economic Sanctions: Short‐Run Market Responses and Long‐Run Institutional Adjustment

open access: yesInternational Studies of Economics, EarlyView.
ABSTRACT This paper examines how the financial development of the target economy evolves under the long‐lasting economic sanctions, emphasizing the temporal patterns of the impact. Using panel data for 136 economies from 1980 to 2021 and an event‐study approach, we identified a temporal pattern that illustrates how economic sanctions exert a ...
Yu Jiang, Xue Meng
wiley   +1 more source

The impact of adopting international accounting standards (IAS/IFRS) on banking audit fees

open access: yes, 2009
This paper studies the effect of adopting IAS/IFRS on audit fees in the banking industry. This issue has not been considered yet by previous works on audit fee determination and the findings may shed light on the costs associated with the accounting ...
CAMERAN, MARA, PEROTTI, PIETRO
core  

Redacted Disclosures and Bank Loan Contract Terms

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We investigate the impact of redacting disclosures on bank loan contracts. Our findings indicate that firms that redact information have loans with significantly higher spreads, shorter maturities, and more restrictive covenants and face a greater likelihood they will be required to post collateral compared to firms that do not redact ...
Karel Hrazdil, Jiyuan Li, Yuzeng Li
wiley   +1 more source

Gubernatorial Re‐Election Incentives, Local Investment Bias, and Pension Fund Performance

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We investigate the impact of gubernatorial re‐election incentive and political factors on US public pension funds from 1990 to 2022. Our empirical analysis finds no significant overall relationship between gubernatorial re‐election incentives and local bias in the full sample.
Hongxian Zhang   +3 more
wiley   +1 more source

Home - About - Disclaimer - Privacy