Results 71 to 80 of about 95,083 (314)
The Sustainability Reporting: Current Performance and Prospects of Implementation
Статистика УкраїниThe article provides a characterization of the current performance of the sustainability reporting in the Ukrainian business sector and outlines the features specific to its implementation by domestic business entities.
N. V. Ovsiuk, І. І. Afanasieva
doaj +1 more source
Auditing the vascular surgical audit
Journal of British Surgery, 1987 Abstract The results are presented of vascular surgical audits in Oxford over the 10 years 1975–85. Changes observed include the decreasing use of endarterectomy (other than carotid), the introduction of transluminal angioplasty, and fewer lumbar sympathectomies.
W B, Campbell +5 more
openaire +2 more sources
Similarities and Differences Between Internal Auditing, Internal Public Auditing and Other Services [PDF]
The internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to ...
Gheorghe SUCIU
core
Meta-regression in auditing research: Evaluating the evidence on the Big N audit firm premium
, 2017 The issue of whether the Big N audit firms charge higher fees is one of the most extensively researched areas in the auditing literature. This issue is also important to regulators.
Hay, David C. +5 more
core +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
External Auditing vs Statutory Committee Auditing: The Italian Evidence
, 2010 The Italian Corporate Law Reform introduced a compulsory independent external auditor. In the past, only listed companies were required to be audited by external auditors, while non‐listed companies were audited by the Board of Statutory Auditors ...
Mariani, Laura
core +2 more sources
Traceability of Agri‐Food Products: The Key to Conscious Trade
Agribusiness, EarlyView.ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo +5 more
wiley +1 more source
, 2023 Quality audit is a systematic and independent check to determine activities, quality and results conform with planned arrangements and whether those arrangements are implemented effectively and in accordance with the objectives. This study aims to analyze the effect of audit fees, audit tenure, and audit rotation on audit quality with audit committees ...
Aprilia, Nur Mala, Eny Kusumawati
openaire +1 more source
Auditing Cost Overrun Claims [PDF]
We consider a cost-reimbursement or a cost-sharing procurement contract between the administration and a firm. The firm privately learns the true cost overrun once the project has started and it can manipulate this information.
David Pérez-Castrillo +1 more
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