Results 61 to 70 of about 217,824 (350)

Aspects of board diversity and audit fees: evidence from an emerging economy

Cogent Business & Management
This study examines the impact of board diversity by gender and nationality on audit fees. It also assesses how board diversity moderates the relationship between corporate financial risk and audit fees in the context of recent governance changes in ...
Aref M. Eissa, Yasser Eliwa, Ahmed Diab
doaj   +1 more source

Audit pricing puzzle: Do audit firm industry specialization and audit report lag matter?

Cogent Business & Management, 2023
This study examines whether audit firm industry specialization and audit report time lag (ARL) matter in the audit fees puzzle. Specifically, we examine the moderating effect of audit time lag on the audit firm industry specialization and audit fees ...
Ebenezer Nana Yeboah, Bismark Addai, Kingsley Opoku Appiah   +2 more
doaj   +1 more source

Pharmacokinetic profiles of sertraline in pregnancy as a predictor of postpartum depressive symptoms

British Journal of Clinical Pharmacology, EarlyView.
Aim To characterize pharmacokinetic changes of sertraline and its metabolite during pregnancy and postpartum, and their relationship to maternal postpartum depressive symptoms. Methods This was a prospective observational, longitudinal study of pregnant women with a major depressive disorder treated with sertraline (N = 185 women, 205 pregnancies ...
Sílvia M. Illamola, Zachary N. Stowe, Marc L. Kalin, Michael D. Evans, Catherine M. Sherwin, Maged M. Costantine, D. Jeffrey Newport, James C. Ritchie, Angela K. Birnbaum   +8 more
wiley   +1 more source

The Effect of Ownership Structures on Audit Fees of Listed Firms in Ghana

Journal of Accounting and Investment, 2021
Research aims: The study examined the effect of ownership structures on audit fees of listed firms in Ghana. The study used four indicators to measure ownership structure: managerial ownership, foreign ownership, government ownership, and substantial ...
Alhassan Musah, Bismark Okyere, Eric Agyapong Boakye   +2 more
doaj   +1 more source

Trends and variation in the use of andexanet alfa for the reversal of direct oral anticoagulants in NHS trusts in England

British Journal of Clinical Pharmacology, EarlyView.
Abstract Aims Andexanet alfa was recommended by the National Institute for Health and Clinical Excellence (NICE) as an option in the management of life‐threatening gastrointestinal bleeding in patients taking apixaban or rivaroxaban in May 2021. A recent UK‐wide survey of local hospital protocols for the use of andexanet alfa suggested that practice ...
Louis Fisher, Richard Buka, Rosalind Byrne, Stephen Black, Helen J. Curtis, Christopher Wood, Andrew Brown, Sebastian Bacon, Richard Croker, Ben Goldacre, Brian MacKenna, Victoria Speed   +11 more
wiley   +1 more source

Analysis of the Influence of the Internal Audit Function on Audit Fees

Revista de Contabilidad: Spanish Accounting Review, 2019
The aim of this paper is to analyse the relationship between the internal audit function and auditor's fees using a sample of Spanish listed companies between 2003 and 2011. We use the audit fees model that was proposed by Simunic (1980).
Laura Sierra García, Emiliano Ruiz Barbadillo, Manuel Orta Pérez   +2 more
doaj   +1 more source

The absent presence of disability in British higher education

British Educational Research Journal, EarlyView.
Abstract Rates of disability disclosure are steadily increasing in British higher education (HE), with 18% of the student population having a known disability in 2023/24. It might be assumed that progress is being made with increased representation, rights and support for disabled students.
G. Koutsouris, L. Stentiford, E. Dimitrellou, Z. Yu, Pujaningsih, N. Azizah   +5 more
wiley   +1 more source

System failure? Exploring the interplay of fear of failure, competition, cooperation and sense of belonging in education in England and Flanders

British Educational Research Journal, EarlyView.
Abstract Fear of failure is damaging in a host of ways yet is rife in many schools. Drawing on self‐worth theory, we explore whether fear of academic failure is higher in education systems with features that increase students' experiences of competition. To do this, we compare two very different education systems: England, where, for instance, national
Carolyn Jackson, Mieke Van Houtte
wiley   +1 more source

Disclosure of non-audit services in annual reports and auditor independence: Evidence from Italy [PDF]

, 2010
This article explores recent regulatory reforms in Italy and analyzes the first-time application of mandatory disclosure in annual reports of audit and non-audit fees.
Ianniello, Giuseppe
core   +1 more source

Emotional experiences and stigma among families benefiting from Barcelona's shock plan against school segregation and for inclusion and equal opportunities and educational success

British Educational Research Journal, EarlyView.
Abstract This article examines the emotional experiences and processes of stigmatisation encountered by families benefiting from the Shock Plan Against Segregation and for Inclusion, Equal Opportunities and Educational Success (SP), implemented in Barcelona.
Andrea Jover, Martí Manzano, Berta Llos, Andreu Termes   +3 more
wiley   +1 more source