Bankruptcy Prediction: Data Augmentation, LLMs and the Need for Auditor's Opinion [PDF]
Andreas Sideras +4 more
openalex +1 more source
Analysis Of The Relationship Between The External Auditor's Reports And The Weakness Of The Internal Control System By Use Of Accounting Standards) A Field Study On The Opinions Of Auditors Outside Government Institutions( [PDF]
, 2018 Fawwaz K. Rashid +2 more
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Human Resource Development Quarterly, EarlyView.ABSTRACT Talent management involves the systematic planning, acquisition, development, performance management, engagement, and retention of employees identified as “talent.” Little is known about the relationship between organizations' talent perspectives and talent management practices.
Amro Aljbour, Erica French, Muhammad Ali
wiley +1 more source
Is auditor financial decision-making affected by prior audit report information? A behavioral approach. [PDF]
HeliyonMuñoz-Izquierdo N +3 more
europepmc +1 more source
The simultaneous relation between audit report type and business termination : evidence for non-listed companies in a non-litigious audit environment. [PDF]
This study provides evidence on the relationship between audit report type and subsequent business termination in an environment where firms are closely held and the audit environment is non-litigious.
Gaeremynck, Ann, Willekens, Marleen
core
The Effect of Audit Quality and Auditor's Opinion on Earnings Management: Evidence from Jordan
, 2021 Noor Mohammad Sharf, Mohammad Nassar
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Talent Management in SMEs: Unraveling the Role of Contextual Factors
Human Resource Development Quarterly, EarlyView.ABSTRACT Employing a multiple case study analysis, this paper explores the contextual factors—internal, external, and relational—that affect small and medium‐sized enterprises (SMEs) in designing their approaches to talent management (TM). Results underscore the significance of two prominent internal variables—namely, organizational size and ownership ...
Franca Cantoni +2 more
wiley +1 more source
Comparison of a basic lung scanning protocol against formally reported chest x-ray in the diagnosis of pulmonary oedema. [PDF]
Australas J Ultrasound Med, 2013 Baker K +3 more
europepmc +1 more source
Audit Independence : Its Importance to the External Auditor's Role in Banking Regulation and Supervision [PDF]
The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial ...
Ojo, Marianne
core +1 more source
Auditor Changes and Opinion Shopping- A Proposed Solution
University of Michigan Journal of Law ReformThis Note argues that the existing regulatory mechanism has failed to address adequately the problem of opinion shopping, and that better means of ensuring the reliability of financial statements are needed. Part I describes the nature and extent of the opinion-shopping problem, including a discussion of its larger, macroeconomic impact. Part II argues
openaire +1 more source