Results 41 to 50 of about 15,028,562 (329)

RISK ASSESSMENT AND MANAGEMENT IN ACCOUNTING AND AUDITING

open access: yesВестник Северо-Кавказского федерального университета, 2022
Consider the effect of the factors of financial and economic environment of the organization on the occurrence, classification, information technology management processes and methods for assessing risks in accounting and auditing.
Elena P. Zhuravleva   +1 more
doaj  

Central Nervous System Tumors Among Infants in Canada: A Report From CYP‐C

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Central nervous system (CNS) tumors in infants are rare, pose unique clinical challenges, and lack large‐scale evidence‐based data to guide management. This study seeks to describe CNS tumors in Canadian infants and to compare their outcomes with those of older children.
Samuel Sassine   +17 more
wiley   +1 more source

Audit Risk Management and Audit Effort in Small and Medium Audit Firms

open access: yesRevista de Contabilidad: Spanish Accounting Review
The purpose of this paper is to analyze audit planning decisions of small and medium-sized Spanish audit firms and the resulting impact on audit risk and effort. Prior research examining audit risk overwhelmingly focuses on Big 4 audit firms, and little
Emiliano Ruiz-Barbadillo   +3 more
doaj   +1 more source

EXPLAINING THE AUDIT RISK AND ITS COMPONENTS: A COMPARATIVE CASE-STUDY BASED ON AUDIT REPORTS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014
The players activating in the post-recession business environment have to and begin to be more and more prudent and attentive to any sign of human errors, uncertainty, lack of objectivity, attempt of fraud which may occur when financial statements ...
ALINA VOICULESCU, SORINA SIMONA BUMBESCU
doaj  

Government-background customers, audit risk and audit fee

open access: yesChina Journal of Accounting Studies, 2019
Based on the 2007–2015 customer data of listed firms, this paper studies the impact in China of customers with a government background on the audit fee from the perspective of supply chain. It is claimed to be the first time this impact has been studied.
Chao Dou, Man Yuan, Xiao Chen
semanticscholar   +1 more source

Evidence‐Based Clinical Practice Guidelines for the Management of Pediatric Febrile Neutropenia: Resource‐Sensitive Recommendations for the Asian Continent

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Febrile neutropenia (FN) is a frequent and serious complication in children receiving cancer therapy. Standardizing FN management across Asia is challenging due to variable healthcare infrastructure, diagnostic capacity, and infection patterns; however, it could improve resource use and patient outcomes.
Joliza Patricia Cañeba   +29 more
wiley   +1 more source

IDENTIFICATION AND EVALUATION OF AUDIT RISK IN PROJECTS FINANCED FROM EUROPEAN FUNDS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2013
The audit of projects financed from European Structural Funds is a requirement expressly stipulated underfinancing contracts and supposes a series of activities, such as: the analysis and verification of the nature, legality, accuracy and eligibility of
AVRAM VERONEL, ŢOGOE GRETI DANIELA
doaj  

The Effect of the Audit Committee on the Voluntary Risk Disclosure in Jordanian Commercial Banks: The Moderating Role of Family Ownership

open access: yesJournal of Risk and Financial Management
This study aimed to identify the impact of audit committee characteristics on voluntary risk disclosure and to discover the moderating effect of family ownership on the relationship between audit committee characteristics and voluntary risk disclosure ...
Abdullah Al Maani   +3 more
semanticscholar   +1 more source

Development and internal validation of a novel risk adjustment model for adult patients undergoing emergency laparotomy surgery: the National Emergency Laparotomy Audit risk model

open access: yesBritish Journal of Anaesthesia, 2018
Background: Among patients undergoing emergency laparotomy, 30‐day postoperative mortality is around 10–15%. The risk of death among these patients, however, varies greatly because of their clinical characteristics.
N. Eugene   +21 more
semanticscholar   +1 more source

The Quality of Mandatory Non-Financial (Risk) Disclosures: The Moderating Role of Audit Firm and Partner Characteristics

open access: yesThe International journal of accounting, 2021
Risk disclosures are among the most important types of non-financial information valued by the investors. Risk disclosures are mostly narrative and proprietary in nature; consequently, their accuracy and assurance are highly important to prevent ...
Saverio Bozzolan, A. Miihkinen
semanticscholar   +1 more source

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