Results 151 to 160 of about 217,824 (350)

When Does Top Management Team Diversity Matter in Large Organizations?

open access: yesJournal of Organizational Behavior, EarlyView.
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian   +2 more
wiley   +1 more source

Performance of a Deep Learning Algorithm for Melanoma Classification Across Diverse Dermoscopic and Tele‐Dermatology Datasets

open access: yesJEADV Clinical Practice, EarlyView.
ABSTRACT Background Early detection of melanoma significantly boosts patient survival rates. Deep learning has demonstrated dermatologist‐level accuracy in assessing pigmented skin lesions by analysing images at the pixel level. However, these neural networks may face challenges with ‘real‐life’ images due to limited training data and image artefacts ...
Marianne Zanchetta   +15 more
wiley   +1 more source

Audit fees and IFRS accounting - Is information costly? [PDF]

open access: yes
Since 2005 companies with equity instruments traded on regulated markets in the European Economic Area have prepared their financial reports in accordance with accounting standards issued by the IASB. A survey conducted in 2007 indicated that most of the
Friis, Ole, Nielsen, Mogens
core  

Does Other Services Can Improve Audit Quality, Audit Fee and Company Value?

open access: green, 2019
Muhamad Taqi   +3 more
openalex   +2 more sources

Preserving scientific integrity in academic publishing: Navigating artificial intelligence, journal policies and the impact factor as a quality indicator

open access: yesKnee Surgery, Sports Traumatology, Arthroscopy, EarlyView.
Abstract The integration of artificial intelligence (AI), the rise of mega‐journals, and the manipulation of impact factors present challenges to scientific integrity. These trends threaten the core principles of objectivity, reproducibility, and transparency.
Mahmut Enes Kayaalp   +12 more
wiley   +1 more source

Determinants of Audit Fees among Insurance Firms in Nigeria

open access: yesCopernican Journal of Finance & Accounting
This study examined the determinants of audit fees of listed insurance companies in Nigeria, representing developing African countries with emerging capital markets.
Goodnews Kolawole Gureje   +2 more
doaj  

The Changing Role of Auditors in Corporate Tax Planning [PDF]

open access: yes
This paper examines changes in the role that auditors play in corporate tax planning following recent events, including the well-known accounting scandals, passage of the Sarbanes-Oxley Act, and regulatory actions by the SEC and PCAOB.
Douglas A. Shackelford, Edward L. Maydew
core  

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