Results 51 to 60 of about 668,375 (295)

Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2017
Gender diversity leads to increased communication and taking into account the diverse perspectives and effectiveness of the board and audit committee. A high level of women's responsibility and their better attendance at meetings than mens improves the ...
Mohammad Imani   +2 more
doaj   +1 more source

The Herfindahl neutral point: A firm‐level threshold for managing market concentration with evidence from US hog packing

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This paper derives a firm‐level threshold, the Herfindahl Neutral Point, from the standard concentration index used in merger review. At this threshold, a marginal expansion leaves the index unchanged. Firms below the threshold reduce concentration when they expand; firms above it increase concentration.
Andrew J. Keller, Krishna P. Paudel
wiley   +1 more source

Firm turnover under asymmetric information: Tanzania's agro‐dealer sector

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler   +3 more
wiley   +1 more source

The Effect of Transfer Pricing, Profitability, and Fixed Asset Intensity on Tax Aggressiveness with Audit Committee as Moderating Variable

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze the effect of transfer pricing, profitability, and fixed asset intensity on tax aggressiveness with the audit committee as a moderating variable.
Romita Situmorang   +1 more
doaj   +1 more source

Reverse auctions for drought‐responsive water buybacks: Evidence from co‐designed lab and field experiments

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Protecting endangered aquatic species while sustaining farming communities can require water buyback programs that are both cost‐effective and responsive to the variability and unpredictability of drought conditions. Working in close partnership with The Nature Conservancy and the Georgia Water Planning and Policy Center, we co‐design parallel
Lusi Xie   +5 more
wiley   +1 more source

Other title: Financial and Compliance Audit Reports provided by the Legislative Division of Post Audit, State of Kansas, 2016-2017

open access: yes, 2016
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.A set of 4 Financial and Compliance Audit Reports provided by the the Legislative Division of Post Audit, State of Kansas.Financial and Compliance Audit Report : Kansas Lottery ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood   +3 more
wiley   +1 more source

NON-LINEARITY OF AUDIT PRICES AND REPUTATION IN DEVELOPING COUNTRIES: SHIFT TO OR FROM?

open access: yesBaltic Journal of Economic Studies, 2016
The purpose of the paper is to analyse the origins of audit prices non-linearity in developing countries. We assume risk- and industry-sensitiveness of audit firms there due to the low institutional capacity, weak market forces development and ...
Svitlana Shulha, Iaroslav Petrakov
doaj  

Dissecting the dissection laboratory: Elements for designing a human anatomy laboratory

open access: yesAnatomical Sciences Education, EarlyView.
Abstract The human anatomy dissection laboratory is a critical component of anatomical and medical education. Development, maintenance, and stocking of these laboratory spaces have unique demands, with all of the challenges in running a laboratory with Biosafety Laboratory Level 2 (BSL‐2) classification, housing a large volume of tissues saturated with
Rhiannon E. Robinson   +13 more
wiley   +1 more source

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