Results 121 to 130 of about 794,180 (339)
Annals of Gastroenterological Surgery, EarlyView.A reliable and effective risk prediction model for mortality and morbidity in elderly patients undergoing gastroenterological surgeries was developed and validated. Geriatric‐specific risk factors, including the newly added variables in the NCD registry, along with age, were identified as significant contributors to the model. ABSTRACT Aim As the aging
Naoya Sato +11 more
wiley +1 more source
The (mis)alignment of financial reporting and non-financial reporting integrity [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: By linking verified non-compliance of financial outcomes disclosures with non-verified disclosures of information related to social and environmental outcomes, we can assess their relationship and gain insight into the potential incentives ...
Ivana Perica, Tina Vuko, Slavko Šodan
doaj +1 more source
Corporate Fraud, Governance and Auditing [PDF]
We analyze corporate fraud in a model where managers have superior information but, due to private benefits from empire building, are biased against liquidation. This may induce them to misreport information and even bribe auditors when liquidation would
Giovanni Immordino, Marco Pagano
core
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
A Contest with the Taxman: The Impact of Tax Rates on Tax Evasion and Wastefully Invested Resources [PDF]
We develop a moral hazard model with auditing where both the principal and the agent can influence the probability that the true state of nature is verified.
Ralph-C Bayer
core +3 more sources
Motivation to use big data and big data analytics in external auditing
Managerial Auditing Journal, 2019 Purpose This paper aims to explore organisational intentions to use Big Data and Big Data Analytics (BDA) in external auditing. This study conceptualises different contingent motivating factors based on prior literature and the views of auditors ...
L. Dagilienė, L. Klovienė
semanticscholar +1 more source
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
Sourcing of Internal Auditing: An Empirical Study [PDF]
In recent years, the scope of internal auditing has broadened considerably, increasing the importance of internal auditing as part of the organization’s management control structure.
Elten, H.J. van +2 more
core +1 more source
AI in chemical engineering: From promise to practice
AIChE Journal, EarlyView.Abstract Artificial intelligence (AI) in chemical engineering has moved from promise to practice: physics‐aware (gray‐box) models are gaining traction, reinforcement learning complements model predictive control (MPC), and generative AI powers documentation, digitization, and safety workflows.
Jia Wei Chew +4 more
wiley +1 more source