Results 121 to 130 of about 33,431 (296)

Is the well‐known phrase ‘small is beautiful’ true of small transnational education institutions?

open access: yesBritish Educational Research Journal, EarlyView.
Abstract The purpose of this research is to consider the potential attractiveness of operating a small international branch campus (IBC). Drawing upon resource‐based and legitimacy theories, we examine the strengths, weaknesses, opportunities and threats associated with the business model that is based on having a small institution size.
Stephen Wilkins, Joe Hazzam
wiley   +1 more source

ADAKAH KANDUNGAN INFORMASI LAPORAN AUDIT WTP DENGAN PARAGRAF PENJELAS DAN LAPORAN AUDIT WDP?

open access: yesJurnal Dinamika Akuntansi, 2012
Penelitian ini bertujuan untuk menyelidiki konten informasi modified audit opinion pada penilaian pasar. Modified audit opinion dianggap sebagai titik awal laporan standar. Modified audit opinion mengacu pada laporan audit wajar tanpa pengecualian dengan
Arie Wicaksono, Surya Raharja
doaj  

Impact of Abnormal Audit Fee on Audit Opinion [PDF]

open access: yesProceedings of the 6th International Accounting Conference (IAC 2017), 2018
Fitriany Fitriany   +1 more
openaire   +1 more source

WAYS OF STRENGHTENING THE STATUTORY AUDIT EFFICIENCY [PDF]

open access: yes
The integrity of the auditor’s opinion and the audit process conducting effectivenesshangs on the professional judgment applied on obtaining, processing and interpreting the internal andexternal information.
Georgeta Ancuta Span, Ioan Oprean
core  

Framing National Education in Hong Kong: A frame analysis of power dynamics in stakeholders' competing narratives

open access: yesBritish Educational Research Journal, EarlyView.
Abstract This article examines how national education in Hong Kong functions as a contested arena in which state and non‐state actors struggle over the meaning of citizenship, identity and schooling. Using inductive frame analysis of 319 news articles (2020–2025) from five Chinese‐ and English‐language outlets, it identifies diagnostic, prognostic and ...
Jason Cong Lin
wiley   +1 more source

SIGNIFICANT DOUBT ABOUT THE GOING CONCERN ASSUMPTION IN AUDIT [PDF]

open access: yes
The purpose of this paper is to survey the going concern principle and its applicationin auditor’s work. The management of an entity is responsible for the assumption of the goingconcern principle in the compilation of the financial statements.
Adela Socol
core  

Measuring what matters: Evaluating the impact of curriculum decolonisation initiatives in UK business schools

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Curriculum decolonisation has become a prominent feature of equity agendas in UK higher education, yet there remains limited empirical and theoretical work on how such initiatives are evaluated, particularly within business schools. This paper presents one of the first multi‐institutional empirical studies examining how UK business schools ...
Sally Everett   +2 more
wiley   +1 more source

How do secondary schools in England talk about modern languages? A corpus‐assisted discourse analysis of school websites

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Situating the study within an ecological perspective on language education, this article examines how secondary schools in England present Modern Languages (MLs) on official school websites. Focusing on 44 schools in Local Authorities with the lowest percentage average entry for the Languages pillar of the EBacc, we built a text database ...
Zhu Hua, Yunpeng Du, Elin Arfon
wiley   +1 more source

CONSIDERATIONS REGARDING THE AUDIT VERIFICATIONS AND THE PROCEDURES FOR ATTAINING THEM [PDF]

open access: yes
Attaining the probation elements through which the opinion expressed in the audit report is sustained represents the central element of a financial audit mission. From this perspective, the document deals with the characteristics which the audit evidence,
Dragan Cristian, Lect. Brabete Valeriu
core  

Between soft power and suspicion: Chinese international students as diasporic actors in U.S.‐China geopolitical tensions

open access: yesBritish Educational Research Journal, EarlyView.
Abstract This study examines the under‐theorized political role and identity of Chinese international students, who emerge as significant actors caught between U.S. soft power ambitions and rising geopolitical suspicion. Amid escalating U.S.‐China tensions, these students are forced to confront environments shaped by competing geopolitical discourses ...
Jing Yu
wiley   +1 more source

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