Results 91 to 100 of about 8,123,805 (276)
How Media Represent Australian Indigenous Business: Comparing Australian and International Coverage
Australian Journal of Social Issues, EarlyView.ABSTRACT Media representations of Indigenous business shape public perceptions, investor confidence and consumer demand, influencing how Indigenous enterprises are valued and understood. This Indigenous‐led study systematically reviews grey literature on Australian Aboriginal and Torres Strait Islander businesses published between 2006 and 2024 ...
Maria Raciti +3 more
wiley +1 more source
The simultaneous relation between audit report type and business termination : evidence for non-listed companies in a non-litigious audit environment. [PDF]
This study provides evidence on the relationship between audit report type and subsequent business termination in an environment where firms are closely held and the audit environment is non-litigious.
Gaeremynck, Ann, Willekens, Marleen
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Applications in Plant Sciences, EarlyView.Abstract Premise Herbarium specimens represent critical historical records of plant phenology, yet automating annotation of reproductive structures remains challenging given the diversity of floral morphologies, specimen age and quality, and image quality.
Erin L. Grady +6 more
wiley +1 more source
Archaeological Prospection, EarlyView.ABSTRACT The history of Nazi German extermination camps has, until recently, relied primarily on eyewitness testimony. Very few official documents detailing the facilities survived the war due to the special operation ‘Sonderaktion 1005’, dedicated to hiding their existence and extent.
Sebastian Różycki +4 more
wiley +1 more source
Audit quality and sentiment biases in going-concern opinions [PDF]
Revista Contabilidade & FinançasThis research analyzed whether audit quality reduces sentiment biases existing in an auditor's opinion. Considering that measures based on data from opinion surveys have limitations regarding interpretation, and that aggregate measures using market data ...
Carlos André Marinho Vieira +1 more
doaj +1 more source
Is Mandatory Audit Firm Rotation Necessary?
, 2015 This study investigates voluntary audit firm rotation in order to determine if mandatory audit firm rotation as proposed by the Public Company Accounting Oversight Board (PCAOB) is necessary or if voluntary audit firm rotation is an acceptable alterative.
Oster, Katherine
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Body donor programs in Australia and New Zealand: Current status and future opportunities
Anatomical Sciences Education, Volume 18, Issue 3, Page 301-328, March 2025.Abstract Body donation is critical to anatomy study in Australia and New Zealand. Annually, more than 10,000 students, anatomists, researchers, and clinicians access tissue donated by local consented donors through university‐based body donation programs. However, little research has been published about their operations.
Rebekah A. Jenkin, Kevin A. Keay
wiley +1 more source
The Indonesian Accounting Review, 2014 This study aims to examine the effect of corporate governance characteristics such as board size, independence of the board of commissioners, the size of the audit committee, audit committee independence, audit committee competence, and concentration of ...
Ganang Setiawan, Joicenda Nahumury
doaj +1 more source
As a result of the social and economic consequences of tax avoidance, the past few decades have witnessed increased attention on tax avoidance. Thus, this study examined the effect of environmental disclosure on tax avoidance. Data from 31 listed manufacturing firms from 2013 to 2022 were aggregated, and the generalised method of moments was explored ...
Sanyaolu, Wasiu Abiodun +3 more
openaire +2 more sources
Mandatory audit firm rotation in Spain: a policy that was never applied [PDF]
In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed practical example of where a policy of mandatory audit firm rotation did not work and was duly abolished.
NIEVES CARRERA
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