Results 51 to 60 of about 146,156 (359)

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, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source

Audit mode change, corporate governance

China Journal of Accounting Research, 2015
This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode.
Limei Cao, Wanfu Li, Limin Zhang
doaj   +1 more source

Window Dressing in Reported Earnings [PDF]

, 2008
The article discusses the use of the term window dressing, a wide range of techniques for auditing, by audit clients to enhance the financial position of an entity through manipulated disclosures.
Guan, L., He, Steven D, McEldowney, J.
core   +1 more source

The Role of Certifications in Improving Household Food Security Among Peruvian Farmers

Agribusiness, EarlyView.
ABSTRACT Achieving global food security requires sustainable transformations in agri‐food systems. Voluntary Sustainability Standards (VSS) such as Organic and Fairtrade aim to internalize certain social and environmental costs while promoting more equitable value distribution, improved market access, and sustainable production practices.
Lisa‐Marie Schulte, Awudu Abdulai
wiley   +1 more source

The relationship between non-audit service fees and audit fees in the banking sector in Malaysia [PDF]

, 2006
The issue of audit fees and non-audit fees charged by the audit firms has been discussed regularly in accounting and auditing literature. Recently, due to the corporate scandals in United States, the issue is discussed together with a host of revelations
Che Ahmad, Ayoib, Md Ali, Azham, Shafie, Rohami   +2 more
core   +1 more source

And then there were four: a study of UK market concentration - causes, consequences and the scope for market adjustment [PDF]

, 2003
While concentration measures are a good indicator of market structure, the link with competitiveness is more complex than often assumed. In particular, the modern theory of industrial organisation makes no clear statement regarding the impact of ...
Alan Goodacre, Beattie, Beattie, Beattie V., Beattie V., CGAA, Choi, Data, Farrell J., Financial Reporting Council, Fisher L., FRC, Goddard M., Hogan, Ivancevich, Iyer V. M., Krouse C. G., Kwon S. Y., Minyard, Minyard D. H., Moizer P., Office, Office, Office, Office, Philip Ashton, Stella Fearnley, The, Vivien Beattie, Wolk, Wolk   +30 more
core   +2 more sources

Laparoscopic Colorectal Surgery in the Era of Robotics: Evolution, Eclipse, or Equilibrium?

Annals of Gastroenterological Surgery, EarlyView.
ABSTRACT Minimally invasive colorectal surgery has undergone a remarkable transformation over the past three decades. Laparoscopy, once viewed with skepticism, is now firmly established as a standard approach, supported by robust randomized trials demonstrating oncologic safety and improved recovery compared to open surgery.
Amanjeet Singh, Archit Gupta, Azhar Perwaiz, Adarsh Chaudhary   +3 more
wiley   +1 more source

A Study of Risk-Based Auditing Obstacles [PDF]

Iranian Journal of Accounting, Auditing & Finance, 2019
In this study, we investigate the problems and obstacles to implementing risk-based auditing in Iran. We set four hypotheses and used a questionnaire containing 45 questions to collect the required data.
Seyed Mansour Yazdaniyan, Mohsen Dastgir
doaj   +1 more source

Auditing firm reputation, ex ante uncertainty and the underpricing of initial public offerings on the second board of the Kuala Lumpur Stock Exchange: 1990-1995 [PDF]

, 1997
Reputable auditing firms have an incentive to investigate and report irregularities since their reputation is at stake, therefore engaging their services enables investors to estimate the value of the firm more precisely and reduce ex ante uncertainty.
Md Nasir, Annuar, Ramadilli Mohd, Shamsher Mohamad   +1 more
core  

Differences in audit quality between audit firms: The impact of audit-firm portfolio characteristics

, 2001
Companies generate financial statements that are used for decision making by various stakeholders and the quality of those financial statements depends on the quality of the external auditor. There exists empirical evidence of quality differentiation between audit firms, but the audit-quality proxy that is typically used, auditor size (big 6 / non-big ...
Gaeremynck, Ann, Van der Meulen, S., Willekens, Marleen   +2 more
openaire   +2 more sources