Results 31 to 40 of about 150,271 (301)

Audit Adjustments and Public Sector Audit Quality [PDF]

Abacus, 2019
In the context of austerity‐inspired reforms to public audit in England we investigate the extent to which audit firms mitigate management bias in public sector financial reports. A substantial body of literature finds that both public and not‐for‐profit managers manage ‘earnings’ to report small surpluses close to zero by managing deficits upwards and
Greenwood, Margaret, Zhan, Ruijia
openaire   +3 more sources

Audit Committees and Financial Reporting Quality [PDF]

, 2013
This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core  

Pathways and pitfalls: a qualitative study of student experiences in biomedical science education

FEBS Open Bio, EarlyView.
Biomedical science students from underrepresented backgrounds face barriers including financial strain, disrupted laboratory access and cultural exclusion. Peer networks provide vital support when institutional systems are difficult to navigate. To create inclusive learning environments and achieve academic success, educators should blend active, hands‐
Olivia J. Russell, Cassy Ross, Panagiota S. Filippou, Bruno Silvester Lopes, Dominic Gilchrist, Paul Dean, Kamar Ameen‐Ali, Tora K. Smulders‐Srinivasan, Ahmad A. Khundakar   +8 more
wiley   +1 more source

The impact of accounting information systems on audit quality: the case of Lebanese SMES [PDF]

, 2023
This research examines the impact of accounting information systems (AIS) on audit quality in Lebanese SMEs. A sample of 123 respondents from Lebanese SMEs was used in the research.
Sahar Alayli, Alayli, Sahar
core   +1 more source

Artificial Intelligence and Mental Well‐Being in Adult Education: Implications for Practice and Professional Responsibility

New Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Mental well‐being is central to adult learner success, yet many adult education institutions lack capacity to provide timely and accessible support. This article examines how artificial intelligence (AI) can strengthen mental health–adjacent supports in adult and continuing higher education, with attention to professional practice and ...
Adam L. McClain, Thomas Wade
wiley   +1 more source

Using audit to enhance quality of maternity care in resource limited countries: lessons learnt from rural Africa. [PDF]

, 2011
Although clinical audit is an important instrument for quality care improvement, the concept has not yet been adequately taken on board in rural settings in most resource limited countries where the problem of maternal mortality is immense.
Hagen, J.P., Roosmalen, J., de Jong, Alise Bartsch, de Jong, A., Roosmalen, J. van, Jos van Roosmalen, Nyamtema, Angelo S, Jong, A. de, de Jong Alise, Jong, A.B., van Roosmalen, J., Nyamtema, A.S., Urassa, David P, van Roosmalen Jos, Urassa, D.P., Urassa David P, Angelo S Nyamtema, Jong, A.B. de, Alise Bartsch de Jong, David P Urassa, van Roosmalen, Jos, Nyamtema Angelo S   +21 more
core   +1 more source

Screening Routine Clinical Notes for Epilepsy Surgery Candidates Using Large Language Models

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Epilepsy surgery is severely underutilized despite proven efficacy, with substantial under‐referral of eligible patients in routine clinical practice. This study evaluated the potential role of large language models (LLMs) as decision‐support tools for screening unstructured clinical notes to identify epilepsy surgery candidates and ...
Uriel Fennig, Nadav Amir, Maya Schiller, Roni Loebenstein, Johnatan Nissan, Marina Boxer, Shany Guly Gofrit, Gal Goshen, Sándor Beniczky, Nicola Maggio   +9 more
wiley   +1 more source

The Relationship Between Governance Practices, Audit Quality and Earnings Management: UK Evidence [PDF]

, 2011
This thesis examines two empirical studies. Firstly, it examines the relationship between corporate governance characteristics (relating to the size, composition of independent members, financial expertise and meeting frequency of boards of directors and
BASIRUDDIN, ROHAIDA
core  

Temporal Trends and Short‐ and Long‐Term Mortality of People With Acute Myocardial Infarction and Rheumatoid Arthritis: A Nationwide Cohort Study

Arthritis Care &Research, EarlyView.
Objective We investigated whether a diagnosis of rheumatoid arthritis (RA) affects the quality of inpatient acute myocardial infarction (AMI) care and long‐term mortality post‐AMI. Methods We analyzed data from 784,091 adults, 6,047 with a diagnosis of RA, from England and Wales hospitalized with AMI between 2005 and 2019 from the Myocardial Ischaemia ...
Megan Butler, Nicholas Weight, Muhammad Rashid, Rodrigo Bagur, Purvi Parwani, Samantha Hider, Edward Roddy, Robert Butler, Mamas A. Mamas   +8 more
wiley   +1 more source

The Impact of Smog Pollution on Audit Quality: Evidence from China

Atmosphere, 2021
Audit quality usually refers to the quality that the auditing services accounting firm auditors provide to an enterprise in the form of an audit report. This study empirically analyzes the impact mechanism of smog pollution on audit quality, based on the
Bin Li, Ying Zhou, Tingyu Zhang, Yang Liu   +3 more
doaj   +1 more source