Results 181 to 190 of about 883,375 (392)
The absent presence of disability in British higher education
British Educational Research Journal, EarlyView.Abstract Rates of disability disclosure are steadily increasing in British higher education (HE), with 18% of the student population having a known disability in 2023/24. It might be assumed that progress is being made with increased representation, rights and support for disabled students.
G. Koutsouris +5 more
wiley +1 more source
Double Checking for Two Error Types [PDF]
auditing;confidence limit;double inspection;error types;inspection errors;quality control;repeated ...
Moors, J.J.A.
core +1 more source
Optimal Regulation of Auditing [PDF]
We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation is costly. The optimal audit standard falls short of the first-best audit quality, and is increasing in the riskiness of firms and in ...
Giovanni Immordino, Marco Pagano
core
Medical audit. Need for pilot studies in general practice. [PDF]
, 1974 Ian Capstick
openalex +1 more source
Potential for use of Al/machine learning for pharmacovigilance: Is there a role for regulators?
British Journal of Clinical Pharmacology, EarlyView.
Christina Gao +3 more
wiley +1 more source
Anti-evasion auditing policy in thepresence of common income shocks [PDF]
When fairly homogeneous taxpayers are affected by common incomeshocks, a tax agency's optimal auditing strategy consists of auditing alow-income declarer with a probability that (weakly) increases with theother taxpayers' declarations.
Miguel Sanchez
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite its economic importance, the textile industry is one of the most polluting sectors. This study addresses the critical gap in understanding sustainable decision‐making in textile SMEs, where decision processes often remain informal and lack structured frameworks.
Israel Naranjo +2 more
wiley +1 more source
Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello +2 more
wiley +1 more source