Annals of Gastroenterological Surgery, EarlyView.This study analyzed 58 503 laparoscopic right hemicolectomies for colon cancer in Japan between 2018 and 2022, comparing outcomes between male and female surgeons. No significant differences were found in surgical mortality or severe complications. Tailored surgical training programs for female surgeons may further enhance surgical outcomes.
Akihisa Matsuda +10 more
wiley +1 more source
Combining small and large firm advantages in innovation: theory and examples [PDF]
This study examines the effect of litigation risk on auditors' willingness to yield to management pressure and to omit audit steps of the audit program in case of budget pressure.
Vossen, Robert W.
core +1 more source
Audit market concentration and related regulatory measures [PDF]
, 2015 Audit markets are highly concentrated and such a situation might have negative consequences on competition, and thus, on price setting, on audit quality and on the functioning of markets.
Carrasco-Díaz, Daniel +2 more
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Total Neoadjuvant Therapy for Rectal Cancer: Why Japan Says “Not Yet”
Annals of Gastroenterological Surgery, EarlyView.ABSTRACT Total neoadjuvant therapy (TNT) has rapidly gained global acceptance as a standard treatment for locally advanced rectal cancer (LARC). Supported by multiple phase III trials, TNT improves pathological complete response (pCR) rates, enhances systemic control, and expands opportunities for non‐operative management (NOM).
Kay Uehara +4 more
wiley +1 more source
Laparoscopic Colorectal Surgery in the Era of Robotics: Evolution, Eclipse, or Equilibrium?
Annals of Gastroenterological Surgery, EarlyView.ABSTRACT Minimally invasive colorectal surgery has undergone a remarkable transformation over the past three decades. Laparoscopy, once viewed with skepticism, is now firmly established as a standard approach, supported by robust randomized trials demonstrating oncologic safety and improved recovery compared to open surgery.
Amanjeet Singh +3 more
wiley +1 more source
ACCEPTABLE AUDIT RISK EVIDENCE IN JAKARTA INDONESIA
Ekonomi dan Bisnis, 2017 Early 20’s century begins with revealed some accounting financial scandals from reputable companies around the world’s where the economic crisis starts.
Mira Rahmi, Susi Indriani
doaj
The role of external auditors in corporate governance: agency problems and the management of risk [PDF]
This paper not only recommends means whereby principal-agent problems could be addressed, but also considers various ways in which the external auditor and audit committees contribute as corporate governance tools.
Ojo, Marianne
core +1 more source
Pengaruh TIME Pressure, Audit Risk, Professional Commitment, Review Procedure and Quality Control Dan Self Esteem in Relation to Ambition Terhadap Terjadinya Penghentian Prematur Atas Prosedur Audit(premature Sign Off) (Studi Empiris Pada Kantor Akuntan P [PDF]
, 2016 This study examines the influence of time pressure, audit risk, professional commitment, review procedure and quality control and self esteem in relation to ambition to premature sign-off of audit procedure of Public Accountant Firms. Respondents in this
Rusli, R. (Rusli) +2 more
core
Annals of Gastroenterological Surgery, EarlyView.This single‐center retrospective study evaluated perioperative outcomes after hepatectomy in 749 patients, including 140 receiving ATT, using propensity score matching to compare ATT and non‐ATT cohorts. Under standardized perioperative management, ATT did not increase major bleeding, transfusion, or severe morbidity overall; however, within the ATT ...
Haruki Mori +9 more
wiley +1 more source
INTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES [PDF]
This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean.
Daniela Petrascu
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