Results 71 to 80 of about 8,123,805 (276)

THE IMPACT OF OTHER COMPREHENSIVE INCOME AND THE AUDIT PRACTICE IN THE PROFESSIONAL JUDGMENTS OF MANAGERS [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022
Other comprehensive income (OCI) may lead to numerous professional judgments that are required to be done by managers, especially due to fair value measurement.
RĂPAN CLAUDIA MIHAELA,, BANŢA VIOREL COSTIN, MANEA ANDREIA   +2 more
doaj  

Sustainability Committee, Audit Firm Type and Corporate Sustainability Reporting of Non-Financial Firms in Nigeria

Copernican Journal of Finance & Accounting
In spite of the detrimental consequences, such as pollution and other environmental risks arising from corporate activities, there has been a noticeable lack of transparency in disclosing social, environmental, and economic information. In light of this, the research aims to present empirical evidence regarding the impact of sustainability committees ...
openaire   +2 more sources

Digital Transformation in Higher Education in the AI Era: A Systematic Review of Definitions and Emerging Trends

AI &Innovation, EarlyView.
ABSTRACT Digital transformation (DT) remains inconsistently defined in higher education, particularly as artificial intelligence (AI) introduces new institutional capabilities and responsibilities. This systematic review synthesizes 40 retrievable peer‐reviewed studies published between 2020 and 2025 to examine how DT is defined, which institutional ...
Yufeng Qian, Yi Jin
wiley   +1 more source

Firm turnover under asymmetric information: Tanzania's agro‐dealer sector

American Journal of Agricultural Economics, EarlyView.
Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler, Hope Michelson, Sarah Janzen, Christopher Magomba   +3 more
wiley   +1 more source

The audit quality and the audit firm' caracteristicts in Portugal [PDF]

, 2017
This study relate the audit firms characteristics and the audit quality. Using data from the Portuguese listed companies from the period 2010 to 2014 and using as a proxy of audit quality the type of audit report, the conclusion is that the dimension of ...
Prazeres, C. M. A., Carlos Miguel Amaral dos Prazeres, Claudio Antonio Figueiredo Pais, Pais, C. A. F.   +3 more
core   +1 more source

Community partner perspectives on community‐academic health research partnerships with Black American communities: A scoping review

American Journal of Community Psychology, EarlyView.
Abstract Evaluations of community‐engaged research (CEnR) typically emphasize health outcomes rather than the partnership processes that contribute to intervention effectiveness. This scoping review synthesized community partner‐identified strategies for successful community‐academic health research partnerships with Black American communities and ...
Kaylyn A. Garcia, Dylan R. Wong, Derek M. Griffith, Nada M. Goodrum, Bret Kloos, Shannon Deutsch, Guillermo M. Wippold   +6 more
wiley   +1 more source

TIPE KEPRIBADIAN, PENERIMAAN PERILAKU DISFUNGSIONAL DAN KEPUTUSAN AUDIT

Jurnal Economia, 2017
Abstrak: Tipe Kepribadian, Penerimaan Perilaku Disfungsional dan Keputusan Audit. Penelitian ini bertujuan untuk mendeskripsikan tipe kepribadian, penerimaan perilaku disfungsional dan pengambilan keputusan audit yang diambil oleh auditor. Penelitian ini
Ika Kristianti
doaj   +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

The Impact of Changing External Auditors, Auditor Tenure, and Audit Firm Type on the Quality of Financial Reports on the Saudi Stock Exchange

Journal of Risk and Financial Management
The purpose of this study is to examine the influences of external auditor firm type, auditor tenure, and external auditor changes on the quality of Saudi Arabian financial reports. In particular, this study examines the quality of financial reports of companies listed on the Saudi Stock Exchange using a widely accepted evaluation model modified by ...
Abdulkarim Hamdan J. Alhazmi, Sardar Islam, Maria Prokofieva   +2 more
openaire   +1 more source

Unravelling the Referendum: An Analysis of the 2023 Australian Voice to Parliament Referendum Outcomes Across Capital Cities

Australian Journal of Social Issues, EarlyView.
ABSTRACT The 2023 Australian Voice to Parliament Referendum presented a pivotal moment in the nation's democratic landscape. Despite support for Indigenous well‐being, the referendum did not secure the necessary approval, prompting extensive analysis of its outcome.
Scott Baum, William Mitchell
wiley   +1 more source