Results 101 to 110 of about 138,788 (305)
Annals of Gastroenterological Surgery, EarlyView.ABSTRACT Purpose To evaluate the efficacy and safety of a novel auxiliary liver suspension device in complex laparoscopic hepatectomy. Methods A total of 253 patients with hepatocellular carcinoma (HCC) undergoing complex laparoscopic hepatectomy at the Third Affiliated Hospital of Naval Medical University, Sichuan Provincial People's Hospital, and ...
Xiao‐Ying Zhu +9 more
wiley +1 more source
THE FUTURE PERSPECTIVES OF THE INTERNAL AUDIT FUNCTION [PDF]
The aim of the paper is to provide an overview over the challenges and opportunities thatinternal auditors are going to face with, in the context of current economic and financial worldwide crisis.Using fundamental type of research, but also combining ...
Cristina Bota-Avram +2 more
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Annals of Gastroenterological Surgery, EarlyView.This retrospective study analyzed patients aged ≥ 85 years undergoing emergency abdominal surgery, focusing on short‐term outcomes and inpatient cost structure under the Japanese DPC system. Although major complications occurred in 19.4% of patients, more than 70% were discharged home.
Yuta Kobayashi +8 more
wiley +1 more source
Jurnal AkuntansiPurpose - The objective of this study is to examine how audit quality is affected by audit risk, professional skepticism, and digital transformation at Public Accounting Firms (KAP).
Callista Tjia, Puji Astuti Rahayu
doaj
Increasing the Efficiency of IT Audit Methodology by Using the Organizations Tolerance to IT Systems Availability [PDF]
The purpose of this paper is to present a method of identifying key risks during IT audit of an organization, regardless of the organization activity, and presenting the impact of the risks identified on the audit methodology.
Traian SURCEL, Cristian AMANCEI
core +1 more source
Advanced Intelligent Discovery, EarlyView.This study applies QSAR‐based new approach methodologies to 90 synthetic tattoo and permanent makeup pigments, revealing systemic links between their physicochemical properties and absorption, distribution, metabolism, and elimination profiles. The correlation‐driven analysis using SwissADME, ChemBCPP, and principal component analysis uncovers insights
Girija Bansod +10 more
wiley +1 more source
Do industry specialists and business risk auditors enhance audit reporting accuracy?. [PDF]
A number of prior studies have examined audit reporting quality using size (Big 8/6/5/4) as a proxy for quality (i.e. Lennox, 1999b; Francis and Krishnan, 1999; Weber and Willenborg, 2003).
Willekens, Marleen +2 more
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Advanced Intelligent Discovery, EarlyView.Large language models are transforming microbiome research by enabling advanced sequence profiling, functional prediction, and association mining across complex datasets. They automate microbial classification and disease‐state recognition, improving cross‐study integration and clinical diagnostics.
Jieqi Xing +4 more
wiley +1 more source
THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA [PDF]
The main objective of this study is to investigate factors influencing theamount of external audit fees in Romania. Of particular interest is the examination ofthe potential effect of the client size, client complexity, and the size of the audit firmon ...
Oana - Raluca Iosivan, Atanasiu Pop
core
The Impact of SOX on Audit Pricing: Audit Risk and Compliance Cost
, 2007 2002年通過的沙賓法案（SOX）對財務報導與審計環境造成重大的改變，本研究利用美國2000至2005年強制揭露的審計公費資料進行實證研究，探討沙賓法案對審計公費訂價之影響。實證結果顯示：審計訂價因為沙賓法案而產生結構性改變，此種改變對大型事務所與非大型事務所的影響不同。沙賓法案後，委任風險因子對審計公費之影響程度變大，但是證實測試風險因子的影響變小；本研究發現會計師將遵循成本（包含SOX Section 404、408、及12月忙季）轉嫁給客戶。實證結果也發現，沙賓法案後大型事務所公費溢酬增加 ...
林囿成, Lin, Yu-Chen
core +1 more source