Results 21 to 30 of about 2,755,800 (242)

Executive equity incentives, employee stock ownership plans, and enterprise performance: Empirical evidence based on environmental uncertainty

Frontiers in Environmental Science, 2022
Taking China’s A-share listed companies from 2014 to 2021 as the research sample, this article verifies the differential impact of executive equity incentive and employee stock ownership plan on enterprise performance and examines the economic ...
Zhihao Tian, Zhihao Tian
doaj   +1 more source

Monitoring Initiation and Administration of Covert Medication(s) for Service Users in Amber Ward of Millbrook Mental Health Unit, Nottinghamshire Healthcare NHS Foundation Trust: A Re-Audit of Compliance With Maudsley Prescribing Guidelines in Psychiatry

BJPsych Open
Aims 1.To evaluate standards of practice regarding initiation and administration of covert medication(s), with comparison to the previous audit completed in January 2021. 2.To highlight improvements and weaknesses requiring further recommendations for
Silvester Hammed, Adam Kinch, Anto Rajamani   +2 more
doaj   +1 more source

Risk-Based Approach to Internal Audit Planning in the Bank [PDF]

Облік і фінанси
A vital role in the effective management of banking institutions is played by internal audit as an essential element of the risk management system, which ensures timely detection and resolution of problems, increases transparency and trust in the banking
Yaroslav Dmyshko
doaj   +1 more source

An Audit Risk Model Based on Improved BP Neural Network Data Mining Algorithm

Advances in Multimedia, 2022
Professional auditors provide audit services to businesses and they are key participants in enterprise development. Effective identification of audit risks can help auditors plan their audit work rationally and issue correct audit opinions. In the era of
Wenjia Niu, Lihua Zhao, Peiyao Jia, Jiankun Chu   +3 more
doaj   +1 more source

Official food safety audits in large scale retail trades in the time of COVID: system control experiences supported by an innovative approach

Italian Journal of Food Safety, 2022
This work describes a new methodology used in large scale retail trades in official food safety auditing processes developed during COVID19 emergency. The aim is to evaluate Food Business Operators’ (FBOs) Food Safety Management System and its dynamic ...
Amaranta Traversa, Francesca Rubinetti, Sarah Lanzilli, Roberta Bervini, Guido Bruatto, Emanuele Coruzzi, Maurizio Gilli, Arianna Mendolicchio, Emanuele Osella, Enzo Stassi, Claudio Biglia   +10 more
doaj   +1 more source

Trends and priorities in internal audit

Audit Financiar, 2016
The status of the internal audit as an important pillar for corporate governance is recognized unanimously; however, this status is gained through a continuous and joined effort of all internal auditors and by a clear and solid vision of the internal ...
Victoria STANCIU
doaj   +1 more source

EDP Systems And its Audit Plan [PDF]

بررسی‌های حسابداری و حسابرسی, 1994
For the benefits of our Iranian readers who want to learn about the global advances in computerized accounting systems, Mr. Mehdi Marjani and Mr.Nasrollah Timani provide translation and summarizing of two articles on "EDP Systems and its Audit Plan ...
‌مهدی مرجانی, نصراله تیمانی   +1 more
doaj  

FAR Research Project: The loss of talent: a threat for audit quality? [PDF]

MAB, 2017
The main priority of the audit industry is to maintain and improve audit quality. While audit quality has been an important topic in both accounting academia and practice, there is still a lack of understanding of what drives audit quality.
Isabella Grabner, Judith Künneke, Frank Moers   +2 more
doaj   +3 more sources

The nexus between transparency reports and soft skills training in audit firms

Ekonomski Vjesnik, 2023
Purpose: This study aims to identify and discuss educational practices of a selected set of audit firms operating in Turkey within the scope of corporate transparency reports.
Burak Özdoğan, Ayşe Necef Yereli
doaj   +1 more source