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Implementing an integrated psychological and physical intervention in routine physiotherapy practice for patients with musculoskeletal road traffic injury: protocol for a hybrid implementation-effectiveness type III cluster randomised controlled trial. [PDF]
Implement SciSterling M +22 more
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Continuous review for ethical conduct of clinical trial-are the ethics committees complying? [PDF]
Perspect Clin ResKalikar MV, Dakhale G.
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Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements
Auditing: A Journal of Practice & Theory, 2018SUMMARY Using data from the Chinese market where related party transactions (RPTs) are particularly prevalent, we examine how the independent auditor responds to the potentially heightened risk of RPTs and the efficacy of the auditor's response.
Fang, Junxiong +3 more
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Evidence on opinion shopping from audit opinion conservatism
Journal of Accounting and Public Policy, 1995Abstract Auditor switching preceded by the receipt of a qualified opinion has received considerable attention in recent years. The concern that such switching may be motivated by opinion shopping (i.e., shopping for an improved audit opinion from a new auditor) has resulted in the issuance of policy statements aimed at controlling potential opinion ...
Jagan Krishnan, Ray G. Stephens
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Audit Opinion and Disclosure of Audit Fees
Journal of Accounting, Auditing & Finance, 2009Dye (1991) suggests that when audit fees are disclosed, auditor independence will he improved because there are no quasi-rents to influence audit opinion and the public could assess the independence of the auditors. According to DeAngelo (1981a), however, disclosure of audit fees is irrelevant to the issuance of audit opinion because transaction costs,
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