Results 41 to 50 of about 215,511 (302)

The impact of corporate tax risk on audit fee [PDF]

بررسی‌های حسابداری و حسابرسی, 2015
Auditors use several factors for pricing of audit services. Theoretically, corporate risk and complexity are the main factors affecting audit fees. The purpose of this study is to evaluate the impact of corporate tax risk on audit fees.
Omid Pourheidari, Mojtaba Golmohammadi Shuraki   +1 more
doaj   +1 more source

Determinant of Audit Fee

Wiga : Jurnal Penelitian Ilmu Ekonomi, 2021
The credibility of financial reports is very important to increase the trust of parties outside the company. Several studies identified audit costing as providing credible evidence that a client's financial condition at risk demands more rigorous audit procedures.
Retno Cahyaningati, Muhammad Miqdad, Alwan Sri Kustono   +2 more
openaire   +1 more source

Short‐Term Outcomes and Cost Drivers of Emergency Surgery for Acute Abdominal Disease in Super‐Elderly Patients: A Study in the Japanese Tertiary Care Hospital

Annals of Gastroenterological Surgery, EarlyView.
This retrospective study analyzed patients aged ≥ 85 years undergoing emergency abdominal surgery, focusing on short‐term outcomes and inpatient cost structure under the Japanese DPC system. Although major complications occurred in 19.4% of patients, more than 70% were discharged home.
Yuta Kobayashi, Ryo Oikawa, Yumi Shibuya, Masakazu Tatsuno, Atsuya Kamiyama, Tsuyoshi Ozawa, Keiichiro Hara, Shojiro Hata, Hirokazu Yamaguchi   +8 more
wiley   +1 more source

Implementation of Youth Empowerment Services (YES) juvenile justice diversion program: A first‐person account

American Journal of Community Psychology, EarlyView.
Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard, Jill D. Sharkey, Erin Cross, Karyn Milligan, Michelle Kerwood, Ruby Celio, Andrea Fernandez‐Contreras, Esteban Medina‐Galvan   +7 more
wiley   +1 more source

The Legislation for Providing Animal Access in Australian Residential Aged Care: It's Not a Zoo

Australian Journal of Social Issues, EarlyView.
ABSTRACT Providing meaningful animal contact to residential aged care facility (RACF) residents is problematic due to a lack of animal policies and National Guidelines. This paper examines how Australian Legislation could influence access to animal contact in RACFs and aims to answer the question, ‘Could current Legislation facilitate the development ...
Wendy Newton, Tania Signal, Jenni A. Judd   +2 more
wiley   +1 more source

Audit market structure, fees and choice in a period of structural change: evidence from the UK – 1998–2003 [PDF]

, 2010
This paper presents evidence on audit market concentration and auditor fee levels in the UK market in the crucial period of structural change following the PricewaterhouseCoopers’ (PwC) merger and encompassing Andersen’s demise (1998–2003).
Advisory Committee on the Auditing Profession, Alan Goodacre, Asthana, Basioudis, Basioudis, Beattie, Beattie, Beattie, Beattie, Boys, Briston, CAJEC, Chaney, Chi, Choi, Clatworthy, Coffee, Comunale, Craswell, Danos, Dopuch, Duxbury, EC, EC, Feldman, Ferguson, Ferguson, Financial Times, Francis, FRC, FRC, FRC, FRC, FRC, FRC, FRC, GAO, GAO, Ghosh, Ghosh, Goddard, Gramling, Hamilton, Hampel Report, Hogan, Huang, International Financial Services, Johnstone, Jones, Kealey, Knechel, Kohlbeck, Kwon, Landsman, McMeeking, McMeeking, McMeeking, Moizer, Moizer, Moizer, Narasimhan, Neal, OFT, OFT, Oxera, Oxera, Oxley, Peel, Pepall, POB, POB, POB, Pong, Pong, Power, Quick, Quick, Rama, Schloetzer, Shamharir Abidin, Shepherd, Smith Committee, Stein, Thavapalan, US Treasury, Vermeer, Vivien Beattie, Who Audits America, Wolk, Yardley   +89 more
core   +2 more sources

The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa, Jennifer Smith‐Merry, Kuo‐yi Jade Chang   +2 more
wiley   +1 more source

The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality [PDF]

, 2017
This study aimed to determine the effect of auditor ethics, auditor experience, audit fees, and auditor motivation on audit quality of public accounting firm in Semarang.
Chariri, A. (Anis), Kuntari, Y. (Yeni), Nurdhiana, N. (Nurdhiana)   +2 more
core   +2 more sources

Editorial Commentary: Too Good to Be True? Preclinical Promise With Healthy Skepticism Toward Biophysical Stimulation for Rotator Cuff Healing

Arthroscopy, EarlyView.
Abstract Tendon–bone healing remains a central biologic challenge in rotator cuff repair, driving interest in noninvasive strategies to augment the healing environment. This commentary examines a recent preclinical study evaluating combined low‐intensity pulsed ultrasound and mild hyperthermia, which reports uniformly favorable effects across in vitro ...
Dean Wang
wiley   +1 more source

The Investigation of the Association between CEO Tenure and Financial Expertise to Audit Fee [PDF]

بررسی‌های حسابداری و حسابرسی, 2017
The main purpose of this study is to investigate the relation between CEO tenure and financial expertise and audit fees. Using samples of firms (129 firms) in the Tehran Stock Exchange, the results show that, from 2008 to 2015 there’s a positive ...
Mahmood Lari Dasht Bayaz, Javad Oradi
doaj   +1 more source