Results 41 to 50 of about 8,358,707 (356)

The Effect of Skepticism, Time Pressure, and Remote Audit During the COVID-19 Pandemic on Audit Quality: A Study of Auditors’ Perception

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2022
This study aimed to determine the impact of professional skepticism, audit time pressure, and remote audit during the COVID-19 pandemic on audit quality and the effect of remote audits on the relationship between professional skepticism and audit ...
Kristiyanto Bayu Saputro, Ratna Mappanyukki   +1 more
doaj   +1 more source

Auditors’ Responses to Workload Imbalance and the Impact on Audit Quality

Contemporary Accounting Research, 2020
Using detailed data for fieldwork hours and audit hours by rank from audit engagements in Korea, we examine whether audits conducted under workload imbalance, proxied by busy‐season audits, impair audit quality, and how auditors adjust staff assignments ...
Jinsuk Heo, S. Kwon, H. Tan
semanticscholar   +1 more source

Institutional Policies on Artificial Intelligence in Higher Education: Frameworks and Best Practices for Faculty

New Directions for Adult and Continuing Education, EarlyView.
ABSTRACT This article explores institutional policies on artificial intelligence (AI) in higher education. As AI tools become increasingly utilized in academia—from research and teaching to assessment and student support—institutions face growing pressure to establish clear, ethical, and practical guidelines to help guide faculty.
Lauren Azevedo, Pedro Robles, Eric Best, Daniel J. Mallinson   +3 more
wiley   +1 more source

Developing a framework for audit quality management in audit firms

Zeszyty Teoretyczne Rachunkowości, 2014
Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition.
Darius Vaicekauskas, Jonas Mackevičius   +1 more
doaj   +3 more sources

Plasma Glial Fibrillary Acidic Protein Correlates With Brain Metal Burden in Wilson's Disease

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Neuroinflammation driven by extracellular copper contributes to neuronal damage in Wilson's disease (WD). This study investigated the relationship between brain metal burden and peripheral neuroinflammation markers in WD. Methods We conducted a cross‐sectional study involving 89 participants, including patients with WD (n = 63 ...
Sung‐Pin Fan, Ya‐Fang Chen, Cheng‐Hsuan Li, Yih‐Chih Kuo, Ni‐Chung Lee, Yin‐Hsiu Chien, Wuh‐Liang Hwu, Tai‐Chung Tseng, Tung‐Hung Su, Chien‐Ting Hsu, Huey‐Ling Chen, Chin‐Hsien Lin, Yen‐Hsuan Ni   +12 more
wiley   +1 more source

THE EFFECT OF SURPLUS FREE CASH FLOW AND AUDIT QUALITY ON EARNINGS MANAGEMENT (Empirical Study on Manufacturing Companies Listed on The Indonesia Stock Exchange from 2013-2016) [PDF]

, 2017
This study aims to investigate the influence of surplus free cash flow on earnings management, as well as the interaction between audit quality and surplus free cash flow.
ABDURACHMAN, Abdurachman, FUAD, Fuad
core  

The impact of audit quality on performance of enterprises listed on Hanoi Stock Exchange

, 2020
Article history: Received: June 19 2019 Received in revised format: July 25 2019 Accepted: August 1, 2019 Available online: August 1, 2019 This paper performs an empirical investigation on the effect of audit quality on performance of companies listed in
T. Phan, L. Lai, T. Lê, D. Tran, Dang Thuong Tran   +4 more
semanticscholar   +1 more source

Annual 12‐Week Dosing Gap of Natalizumab: Clinical Efficacy, Blood Biomarkers, and CSF Cell Composition

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Natalizumab (NTZ) is a highly effective therapy for multiple sclerosis (MS); however, its use is limited by the risk of a rare potentially severe opportunistic brain infection, progressive multifocal leukoencephalopathy (PML). Alternative dosing strategies are evaluated to reduce PML risk while still maintaining efficacy, which ...
Regina Berkovich, Tilman Schneider‐Hohendorf, Eric Baetscher, Evan L. Riddle, Marie Deffner, Emily Katsnelson, Janine Ferrant‐Orgettas, Julie Czerkowicz, John Anderson, Susan E. Goelz, Nicholas Schwab   +10 more
wiley   +1 more source

Obstetric audit in resource-poor settings: lessons from a multi-country project auditing 'near miss' obstetrical emergencies.

, 2004
This paper outlines the practical steps involved in setting up and running multi-professional, in-depth case reviews of 'near miss' obstetrical complications. It draws on lessons learned in 12 referral hospitals in Benin, Côte d'Ivoire, Ghana and Morocco.
Alihonou, Eusebe, Bacci, Alberta, Browne, Edmund, Brugha, Ruairi, De Brouwere, Vincent, Filippi, Veronique, Gohou, Valerie, Goufodji, Sourou, Ronsmans, Carine, Sahel, Amina   +9 more
core   +1 more source

Internal Temperature Evolution Metrology and Analytics in Li‐Ion Cells

Advanced Functional Materials, EarlyView.
This study investigates the non‐linear evolution of internal temperatures across diverse operating conditions, highlighting the disparities between internal and external measurements and the resulting thermal asymmetries. The coupled thermo‐electrochemical modeling framework provides a comprehensive analysis of various heat generation modes, examining ...
Anuththara S. J. Alujjage, Bairav S. Vishnugopi, Avijit Karmakar, David P. Magee, Yevgen Barsukov, Partha P. Mukherjee   +5 more
wiley   +1 more source