Results 81 to 90 of about 15,847 (263)

Audit contracts and reputation [PDF]

, 2009
This paper characterizes the contractual relationship between an external auditor and a manager of a client firm when the incentives for both agents are implicit as in the career concerns framework. The main result is that the earning management and the
Portilla, Yolanda, Portilla S., Yolanda
core  

Policy Networks and Policy Entrepreneurship in the EU: Explaining Structural Policy Change in Pharmaceutical Innovation Incentives and Health Technology Assessment

European Policy Analysis, EarlyView.
ABSTRACT Policy process research has excelled in explaining structural policy change within national settings, but extensions and applications to the EU level have long proven challenging for scholars. Given that the EU is currently experiencing its longest period of Treaty stability since the 1980s—having evolved into a sui generis political system ...
Vassilis Karokis‐Mavrikos
wiley   +1 more source

Non-audit fees, disclosure and audit quality

, 1999
This paper investigates the effect of non-audit services on audit quality. Following the announcement of the requirement to disclose non-audit fees, approximately one-third of UK quoted companies disclosed before the requirement became effective.
Lennox, CS, Clive Lennox
core   +1 more source

Digital Rights Activism in Multilevel Governance

European Policy Analysis, EarlyView.
ABSTRACT Multilevel governance (MLG) without a clear hierarchical structure can create power imbalances among various actors, particularly in settings with overlapping jurisdictions and policy areas. This dynamic is especially pronounced in Internet governance, which faces a complex interplay of domestic laws, state interdependence, and heightened ...
Alison Harcourt
wiley   +1 more source

Real world testing and cost‐effectiveness analysis of subcutaneous EEG (REAL‐ASE): Protocol for a prospective multicentre interventional trial

Epilepsia Open, EarlyView.
Abstract Objective Epilepsy is a common condition associated with significant morbidity, mortality, and costs. Poor documentation of seizures is a major challenge in epilepsy care. Objective seizure counting with mobile devices may mitigate this challenge and improve patient management.
Matthew McWilliam, Pedro F. Viana, Eren Dursun, Joe Davies, Joel S. Winston, Jessica Agren, Harutomo Hasegawa, Jonas Duun‐Henriksen, Mark P. Richardson   +8 more
wiley   +1 more source

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

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.
Edward L. Maydew, Douglas A. Shackelford
core  

Dynamics of Audit Quality: Behavioural Approach and Governance Framework: UK Evidence [PDF]

, 2013
The research objective is to study and analyse different factors potentially involved in influencing the measuring of auditor behaviour and audit quality that would lead to auditorsꞌ failure. It covers areas related to auditing, accounting, and corporate
NEHME, RABIH
core  

Artificial intelligence in preclinical epilepsy research: Current state, potential, and challenges

Epilepsia Open, EarlyView.
Abstract Preclinical translational epilepsy research uses animal models to better understand the mechanisms underlying epilepsy and its comorbidities, as well as to analyze and develop potential treatments that may mitigate this neurological disorder and its associated conditions. Artificial intelligence (AI) has emerged as a transformative tool across
Jesús Servando Medel‐Matus, Cesar Santana‐Gomez, Ruby G. Escalante, Dominique Duncan, Pedro F. Viana, Giulia Sofia Cereda, Naoto Kuroda, Aristea S. Galanopoulou   +7 more
wiley   +1 more source

The effects of non-audit fees on audit fees during the financial crisis

Revista de Gestão
PurposeThis study examines the impact of non-audit fees, auditor tenure, and auditor size on audit fees in Germany, France, Italy, and Spain, separately and collectively, for a large sample of non-financial companies during the 2008/2009 global financial crisis.Design/methodology/approachThe generalized method of moments (GMM) with interactions is used.
openaire   +2 more sources

Marine Macroalgae as a Safe Healthy Food While Meeting Food Security Challenges Arising From Climate Changes

Food Safety and Health, EarlyView.
Planned harvesting and processing of marine macroalgae could meet future global food needs and mitigate fuel‐originated carbon dioxide responsible for climate change. Microalgal foods are nutritious and safe. The utilization of macroalgae would avoid environmental problems arising from the release of overgrowing macroalgae caused by heatwaves, which ...
Upali Samarajeewa
wiley   +1 more source