Results 231 to 240 of about 214,593 (301)

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

Contemporary 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

Cabotegravir Maintains Protective Efficacy in the Setting of Bacterial Sexually Transmitted Infections: A Secondary Analysis of HPTN 083. [PDF]

Clin Infect Dis
Clement ME, Hanscom B, Haines D, Bazan JA, Chotirosniramit N, Kofron R, Mannheimer S, Mayer KH, Torres Silva MS, Soto-Torres L, Rinehart AR, Rooney JF, Jennings A, Gomez-Feliciano K, McCauley M, Grinsztejn B, Landovitz RJ, for HPTN 083 Study Team .   +17 more
europepmc   +1 more source

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

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

Methods 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, Thomas B. White, Alice Bouchez, Isobel Hawkins, Sophus zu Ermgassen, Joseph Bull, Harriet Bartlett, Leon Bennun, Elizabeth Biggs, Hollie Booth, Michael Clark, Sami El Geneidy, Graham W. Prescott, Laura J. Sonter, Malcolm Starkey, E. J. Milner‐Gulland   +15 more
wiley   +1 more source

Development and Validation of a Quantitative Score for the Criteria Clinical Control in Stable COPD Proposed in the Spanish COPD Guidelines (GesEPOC): Results of the EPOCONSUL Audit. [PDF]

J Clin Med
Calle Rubio M, Cataluña JJS, Miravitlles M, Navarrete BA, López-Campos JL, Ferrer MEF, Rodríguez Hermosa JL.   +6 more
europepmc   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

Executive summary: The 2025 British Society for Rheumatology management recommendations for ANCA-associated vasculitis. [PDF]

Rheumatology (Oxford)
Biddle K, Jade J, Wilson-Morkeh H, Adikari M, Al Yaghchi C, Anastasa Z, Basu N, Brogan P, Chanouzas D, Dass S, D'Cruz D, Martinez Del Pero M, Dhillon E, Ducker G, Griffin S, Hollick RJ, Jackson D, King C, Marlais M, Mason A, McAdoo S, Mewar D, Mooney J, Ntatsaki E, Pearce F, Rhodes B, Rupani H, Salama A, Siddiqui S, Smith R, Harper L, British Society for Rheumatology Guideline Steering Group .   +31 more
europepmc   +1 more source

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

Abacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew, Max Baker, Xiaojiao Wang, Monique Sheehan   +3 more
wiley   +1 more source

Health-promoting behaviors are associated with lower depression and anxiety in Ecuadorian medical residents: a cross-sectional study. [PDF]

Front Public Health
Sánchez X, Cruz A, Cortez MD, Jimbo-Sotomayor R, Escalante S, Mera D.   +5 more
europepmc   +1 more source

Does Investors’ Information‐acquisition Ability Affect IPO Underpricing? Evidence from a Quasi‐natural Experiment

Abacus, EarlyView.
Initial public offering (IPO) underpricing, driven by information asymmetry, is a prevalent and serious global phenomenon. In addition to the influence of information providers such as IPO firms, investors’ ability to acquire information may also significantly affect IPO underpricing.
Haipeng Yu, Xiaoke Cheng, Caiyue Ouyang, Wenxia Ge   +3 more
wiley   +1 more source