Results 251 to 260 of about 1,088,690 (295)

Barriers to Protocol Adherence in Emergency Departments and Evidence-Based Strategies for Successful Implementation: A Scoping Review. [PDF]

J Clin Med
Morosan PA, Popa TO, Nedelea P, Bobu A, Cucu AI, Bouros C, Popa V, Haisan A, Grigorasi G, Corlade Andrei M, Cimpoesu D.   +10 more
europepmc   +1 more source

Multidisciplinary meeting for breast cancer care: EUSOMA recommendations for optimization. [PDF]

Breast
Curigliano G, Marotti L, Barrios C, Battisti NML, Cheung KL, Chia S, Graff SL, Hartmann OJ, Rubio I, Santini D, Sardanelli F, Senkus E, van Dam P, Walker M, Wu J, Aristei C.   +15 more
europepmc   +1 more source

Developing a Conceptual Framework: Integrating Tumour, Macroenvironment and Resource (TMR) as a Composite Determinant of Ovarian Cancer Outcome in Diverse Resource Settings. [PDF]

Cancers (Basel)
Mukhopadhyay A, Ruddock A, Elsebaei M, Memon A, Bhattacharjee D, On Behalf Of The Tumour-Macroenvironment-Resource Tmr Global Review Group.   +5 more
europepmc   +1 more source

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Audit Opinion and Disclosure of Audit Fees

Journal of Accounting, Auditing & Finance, 2009
Dye (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,
openaire   +1 more source

Organization capital and modified audit opinion

Measuring Business Excellence
Purpose This study aims to explore the effects of intellectual capital (IC) on the occurrence of a modified audit opinion decision. The authors expect that high IC intensive firms are positively associated with the occurrence of a modified audit opinion since they are associated with an increased business risk and are more likely to exhibit issues ...
matonti gaetano, Iuliano giuseppe, Vlismas Orestes   +2 more
openaire   +2 more sources

The effect of audit partner gender on modified audit opinions

International Journal of Auditing, 2018
We examine the effect of audit partner gender on the likelihood of issuing a modified audit opinion (MAO) across conditions in which the issuance of an MAO is warranted and/or that create incentives to report opportunistically at the audit‐partner level.
Jukka Karjalainen, Mervi Niskanen, Jyrki Niskanen   +2 more
openaire   +1 more source

Audit evidence – top argument for final audit opinion [PDF]

Annals of Computational Economics, 2008
The following research aims to emphasize the importance of audit evidences, their quality characteristics and the professional judgment used to measure and to evaluate them in order to express their final audit opinion. There is no mathematical formula, neither a specific model in order to evaluate the quality of audit evidences.
Ana MORARIU, Tanti CERCEL, Gabriela Felicia CIOCODEI, Flavia STOIAN, Horatiu ROTARU   +4 more
openaire  

Qualified audit opinions in Malta

Managerial Auditing Journal, 2005
PurposeThis paper has the objective of identifying the different types of qualifications in auditor's reports of companies in Malta, the extent of multiple and repeated qualifications in such reports and any significant relationships between such main types of qualifications and firm‐specific variables.Design/methodology/approachThe study in this small
Konrad J. Farrugia, Peter J. Baldacchino
openaire   +1 more source