Results 21 to 30 of about 794,180 (339)

Auditing Orthopaedic Audit [PDF]

open access: yesThe Annals of The Royal College of Surgeons of England, 2008
INTRODUCTION Clinical audit plays an important role in the drive to improve the quality of patient care and thus forms a cornerstone of clinical governance. Assurance that the quality of patient care has improved requires completion of the audit cycle. A considerable sum of money and time has been spent establishing audit activity in the UK. Failure to
E, Guryel, K, Acton, S, Patel
openaire   +2 more sources

Performance audit evaluation of marine development projects based on SPA and BP neural network model

open access: yesOpen Geosciences, 2023
Accurately grasping the comprehensive cost-benefit and influencing factors of various marine development projects is of great significance to the promotion of high-quality marine development.
Gao Sheng   +4 more
doaj   +1 more source

Factors affecting corporate social responsibilities disclosure of listed companies in Vietnam

open access: yesCogent Business & Management, 2023
This paper aims to research factors that affect corporate social responsibility (CSR) disclosure in the context of listed companies in Vietnam. Our research uses data from listed companies in the Hanoi and Ho Chi Minh City Stock Exchanges from 2015 to ...
Quynh Lien Le   +5 more
doaj   +1 more source

Saving Face: Investigating the Ethical Concerns of Facial Recognition Auditing [PDF]

open access: yesAAAI/ACM Conference on AI, Ethics, and Society, 2020
Although essential to revealing biased performance, well intentioned attempts at algorithmic auditing can have effects that may harm the very populations these measures are meant to protect.
Inioluwa Deborah Raji   +5 more
semanticscholar   +1 more source

Corporate governance and earnings management struggles: responses to adapt a modern capital mobilisation in the transitional economy

open access: yesCogent Business & Management, 2022
As one of the market socialist countries with the dominant power of the government, Vietnam has recognised the importance of the open market with modern corporations regarding capital mobilisation.
Thi Bich Chi Pham   +3 more
doaj   +1 more source

Development and Role of the Subsistence Minimum in the Payrolls Legislation in Slovakia from year 1993 [PDF]

open access: yesSHS Web of Conferences, 2021
Research background: The subsistence minimum category is used in the Slovak Republic in determining several wage and tax categories. In this paper I analyze whether the set standard of living is sufficient with regard to the development of the average ...
Kubaščíková Zuzana   +3 more
doaj   +1 more source

Artificial Intelligence (AI) in Accounting & Auditing: A Literature Review

open access: yesOpen Journal of Business and Management, 2022
This is a review work in the area of application of Artificial Intelligence (AI) in Accounting and Auditing. A semi-systematic or narrative review approach was employed in analyzing relevant published books and journals.
A. R. Hasan
semanticscholar   +1 more source

Relationship between Capital Structure and Firm Profitability: Evidence from Vietnamese Listed Companies

open access: yesInternational Journal of Financial Studies, 2023
This research focused on exploring capital structure that would have an impact on the Vietnamese company’s profitability. Theoretically, we apply agency theory which mentions the separation of ownership and management, which leads to the problem when the
Soa La Nguyen   +5 more
doaj   +1 more source

Determinants of Time for Publication Annual Reports: Empirical Evidence from Non-Financial Listed Companies in Vietnam

open access: yesInternational Journal of Financial Studies, 2022
This article studied the factors affecting the time taken for annual report submission through an analysis of 654 non-financial listed companies on the Vietnamese stock market from 2016 to 2020. Data collected were processed by using fixed-effect models (
Anh Huu Nguyen   +3 more
doaj   +1 more source

Audits, audit effectiveness, and post-audit tax compliance [PDF]

open access: yesJournal of Economic Behavior & Organization, 2020
This study uses a laboratory experiment to investigate the effect of audit effectiveness, or the share of undeclared income that the tax agency detects in an audit, on post-audit tax compliance. We also study whether the effects of audits depend on a taxpayer's reporting behavior prior to the audit.
Kasper, Matthias, Alm, James
openaire   +2 more sources

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