Results 91 to 100 of about 17,683,141 (286)
Cognitive Behavior Audit Quality on Stock Valuation [PDF]
مطالعات مدیریت راهبردی, 2014 Main goal of this research is to check the effect of audit quality on stock valuation in initial public offering. In this research valuation below cost is considered as dependent variable and the size of accounting firm considered as independent variable.
Jamal Barzegari Khanagha, Mosaieb Akrami
doaj
A Review of Auditor Gender and Accountability Pressure’s Impact on Audit Risk Judgments [PDF]
Business Ethics and LeadershipAs audit judgments significantly influence the quality of audits and financial information, it is important to consider the factors affecting them and how they interact.
Marie Solange Lopes
doaj +1 more source
Journal of Governance and Regulation, 2018 This literature review evaluates 103 empirical research studies on the link between rotation and non-audit services on the one hand and their influence on earnings quality, audit quality and investor perceptions on the other hand. After the financial crisis 2008/09, regulators all over the world are aware of decreased stakeholder trust in earnings and ...
Patrick Velte, Thomas Loy
openaire +1 more source
Evidence on (the lack of) audit-quality differentiation in the private client segment of the Belgian audit market?. [PDF]
Auditor size is used as audit-quality proxy. Prior evidence on audit-quality differentiation between big 6 and non-big 6 auditors in the private client segment of the Belgian audit market is mixed. In this paper we investigate whether these mixed results
Willekens, Marleen +1 more
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Medical audit and total quality management in health care: a sociological assessment [PDF]
, 1994 Changes in the organization, funding and delivery of health care are affecting health systems in all societies in the search for greater economy, efficiency and effectiveness. The issue of quality is at the forefront of these changes and has been largely
Kinchin-White, James
core
Ethical Precision in Nanoscale Brain Interfacing
Advanced Science, EarlyView.As brain interfaces approach the nanoscale, precision no longer only measures—it knows, predicts, and potentially reshapes the mind. This work argues that traditional ethics fails under such conditions and proposes a shift toward continuous, operation‐based governance using the recovery–discovery framework to track, constrain, and responsibly steer ...
Guilherme Wood
wiley +1 more source
Advanced Science, EarlyView.Autonomous laboratories can now synthesize materials faster than experts can interpret the resulting diffraction data. A probabilistic framework combines refinement‐fit metrics with large language model‐derived chemical reasoning to rank competing phase interpretations and flag those unsuitable for autonomous use.
Olympia Dartsi +7 more
wiley +1 more source
Improving the quality of clinical coding: a comprehensive audit model
Journal of Health Management & Informatics, 2014 Introduction: The review of medical records with the aim of assessing the quality of codes has long been conducted in different countries. Auditing medical coding, as an instructive approach, could help to review the quality of codes objectively using ...
Hamid Moghaddasi +2 more
doaj
Probing Electrocatalyst Design for Product Selectivity in CO2 Reduction
Advanced Science, EarlyView.Selective CO2 electroreduction is controlled by catalyst structure, dynamic surface reconstruction, adsorbate interactions, and reaction microenvironment. This review summarizes Cu‐ and non‐Cu‐based catalysts, single‐atom and molecular systems, degradation pathways, and operando/computational strategies for steering CO2RR toward hydrocarbons ...
Suvodeep Sen +5 more
wiley +1 more source
Designing Pattern of Factors Affecting on the Behaviors Reducing Audit Quality in the Iran [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2018 The issue of audit quality has long been acknowledged since the Cohen commission report issued by the American Institute of Certified Public Accountant (AICPA) in 1978 and motivates a substantive body of audit quality related research.
طه احمدزاده +3 more
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