Results 251 to 260 of about 5,164 (296)

Governing Patient-Facing AI-Generated Video in Digital Health: A Risk-and-Ethics Matrix for Deployment, Monitoring, and Change Control. [PDF]

J Med Internet Res
Hu Y, Jiang W.
europepmc   +1 more source

CT-to-CT angiography time-an easy target for acute stroke pathway improvement: a retrospective analysis of time from CT to CT angiography in thrombectomy for ischemic stroke. [PDF]

Br J Radiol
Sarnecki T, Mancuso-Marcello M, Nikola C, Spooner O, Bhogal P.   +4 more
europepmc   +1 more source

Cost-effectiveness of infection prevention and control measures for carbapenem-resistant Gram-negative bacilli: A systematic review protocol. [PDF]

BMJ Open
Tchouaket E, El-Mousawi F, Robins S, Leroux S, Aw I, Jubinville M, Kilpatrick K, Déry J, Beogo I, Villeneuve J, Sia D.   +10 more
europepmc   +1 more source

KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]

Sci Data
Na H, Song W, Han S, Jo D, Myung S, Kim H.   +5 more
europepmc   +1 more source

Examining a multicomponent health promotion intervention among Black same gender loving men in southern ending the HIV epidemic in the U.S. jurisdictions: a randomized controlled trial. [PDF]

BMC Public Health
English D, Smith JC, Scott-Walker L, Chavez E, Quamina A, Woodson W, Miles A, Pickett D, Reid M, Folkes D, Harrington CN, Hussen SA, Lelutiu-Weinberger C, McNeish D, Bowleg L.   +14 more
europepmc   +1 more source

Audit Committee Characteristics and Audit Report Lag

International Journal of Auditing, 2014
This study seeks to determine whether audit committee compositional features are associated with the timeliness of financial reporting by Australian firms. Timeliness of financial reporting by firms, of which the length of an audit is a fundamental component, adds information content and impacts firm value, making an examination of audit report lag ...
Sultana, Nigar, Singh, Harj, Van der Zahn, J-L.W.   +2 more
openaire   +3 more sources

Earnings volatility and audit report lag

Advances in Accounting, 2020
Abstract This study investigates whether earnings volatility influences audit report lag. If auditors view earnings volatility as affecting risk, and adjust effort in response to risk, we expect earnings volatility to impact audit report lag. Using a sample of 13,075 firm-year observations over the period 2004–2015, we find a negative relation ...
Bryan, David B., Mason, Terry W.
openaire   +3 more sources

Some of the next articles are maybe not open access.

Related searches:

Audit firm industry specialization and the audit report lag

Journal of International Accounting, Auditing and Taxation, 2011
Abstract This paper contributes to the audit report lag (ARL) literature by documenting the association between audit firm industry specialization and the ARL. ARL is one of the few externally observable audit output variables that allows outsiders to gauge audit efficiency, because it relates to the timeliness of both audit and earnings information.
, Md Borhan Uddin Bhuiyan
exaly   +2 more sources

Audit Committee and Audit Report Lag: A Literature Review

International Conference on Business and Economics - Hellenic Open University, 2023
The paper aims to review studies dealing with audit report lag or audit delay and the Audit Committee in accounting literature over the period of 2006-2022. Research on factors related among audit report lag and audit committee has become more widespread in recent years and there was a considerable upsurge in these papers.
Dimitris Mitskinis, George Drogalas, Michail Nerantzidis, Alkiviadis Karagiorgos   +3 more
openaire   +1 more source