Results 131 to 140 of about 138,788 (305)
The Relationship Between Governance Practices, Audit Quality and Earnings Management: UK Evidence [PDF]
, 2011 This thesis examines two empirical studies. Firstly, it examines the relationship between corporate governance characteristics (relating to the size, composition of independent members, financial expertise and meeting frequency of boards of directors and
BASIRUDDIN, ROHAIDA
core
Dimensions of the AI Divide: Digital Inequality and Psychological Consequences
AI &Innovation, EarlyView.ABSTRACT Artificial intelligence (AI) has become a foundational component of contemporary social, economic, and political life. Yet, the ways in which AI reshapes patterns of exclusion beyond questions of access and technical capability remain insufficiently theorized.
Christos Papaioannou
wiley +1 more source
AI &Innovation, EarlyView.ABSTRACT The rapid advancement of large language model (LLM) technology is profoundly transforming the practice of social science research. Scholarly discussions on Artificial Intelligence (AI)'s role in social science research can be organised into three levels: AI as a research tool, AI as a methodological infrastructure and AI as a quasi‐cognitive ...
Jie Xiong
wiley +1 more source
Audit Risks of Consumer Knitex
, 2019 The internship report spotlights on the audit risks faced by Knitex Company along with the internal control characteristics of the company.
Momazzed, Hossain
core
American Journal of Agricultural Economics, EarlyView.Abstract Our general interest is in global trade loss from livestock pathogens, specifically exports. We adopt a causal inference approach that considers animal disease outbreaks over time as non‐staggered binary treatments with the potential for switching in (infection) and out of treatment (recovery) within the sample period. The outcome evolution of
Mohammad Maksudur Rahman +1 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
core
American Journal of Agricultural Economics, EarlyView.Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar +2 more
wiley +1 more source
The Case for Limited Auditor Liability - The Effects of Liability Size on Risk Aversion and Ambiguity Aversion [PDF]
Both the US and the EU consider limiting auditor liability in order to ensure the viability of the audit market, but fear its potentially negative impact on audit quality.
Schunk, Daniel, Koch, Christopher
core
American Journal of Agricultural Economics, EarlyView.Abstract This paper derives a firm‐level threshold, the Herfindahl Neutral Point, from the standard concentration index used in merger review. At this threshold, a marginal expansion leaves the index unchanged. Firms below the threshold reduce concentration when they expand; firms above it increase concentration.
Andrew J. Keller, Krishna P. Paudel
wiley +1 more source
Digital audit talent’s impact on audit digitization and detection risk
Scientific ReportsIn the global wave of digital transformation, the extent to which digital audit talent mitigates detection risk remains understudied. This study investigates whether and how the adequacy of digital audit talent reduces the level of detection risk through
Lijun Liang +3 more
doaj +1 more source