Results 91 to 100 of about 33,431 (296)
Workload stress and conservatism: An audit perspective
Cogent Business & Management, 2020 Current literature on audit workload stress suggests that the pressure may adversely affect audit quality. However, compromised audit quality would attract regulatory enforcement and costly reputation loss.
Novrys Suhardianto, Sidney C. M. Leung
doaj +1 more source
Literature Review of Audit Opinion
Modern Economy, 2020 The influencing factors of audit opinions have always been the focus area of academic research. This article categorizes research by Chinese and international scholars, and analyzes the research status of audit opinions. Starting from the factors that affect audit opinions, they are divided into two aspects: Chinese and international, and they are
openaire +2 more sources
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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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
Using machine learning to identify audit opinion shopping
China Journal of Accounting ResearchWe select a machine learning model to identify audit opinion shopping and analyze the factors driving the model. To this end, we use six models, namely random forest, gradient boosting decision tree, random undersampling boosting, logistic regression (LR)
Jiamei Wang, Chao Yan
doaj +1 more source
Post-Enron implicit audit reporting standards: sifting through the evidence. [PDF]
The accounting scandals and the demise of Andersen have increased auditors' ex ante business risk. As a result, stock markets revised downward the value of the audit firms (Asthana et al. 2003; Chaney and Philipich 2002; Krishnamurthy et al. 2002; Callen
Willekens, Marleen +2 more
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Anatomical Sciences Education, EarlyView.Abstract Anecdotally, educational institutions without access to human remains may choose to import these from other countries; however, there is currently no published information illuminating the existence of this trade. This study therefore aimed to document the nature of international transfer of human remains for education, and explore anatomists'
Jackie Hazelhurst +7 more
wiley +1 more source
Do industry specialists and business risk auditors enhance audit reporting accuracy?. [PDF]
A number of prior studies have examined audit reporting quality using size (Big 8/6/5/4) as a proxy for quality (i.e. Lennox, 1999b; Francis and Krishnan, 1999; Weber and Willenborg, 2003).
Willekens, Marleen +2 more
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The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies [PDF]
, 1995 This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%).
Fearnley, Stella +3 more
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Anatomical Sciences Education, EarlyView.Abstract Body procurement at The University of Sydney has a long history. Anatomy legislation (1881 Anatomy Act) modeled on the British Anatomy Act 1832 legalized procurement of unclaimed bodies from public institutions for anatomical dissection at licensed Schools of Anatomy, effectively conferring the University of Sydney an exclusive license until ...
Rebekah A. Jenkin, Kevin A. Keay
wiley +1 more source