Evaluation the Relationship between the Type of Independent Auditor's Opinion andEarnings Quality [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Owners of companies for monitoring agent and prevent their opportunistic behaviors and reducing information asymmetries as well as reduce the cost of agent, refer to independent auditors.
پرویز پیری +1 more
openalex +2 more sources
El Muhasaba: Jurnal Akuntansi, 2014 Audit delay is the time difference between the date of the financial statements and independent auditor’s report. This study aims to identify and analyze whether the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm ...
Fauziah Wahyuning Tias +1 more
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British Educational Research Journal, EarlyView.Abstract This paper is a systematic literature review (SLR) of research published between 2009 and 2022 that aims to identify facilitators and barriers to implementing staff development projects (SDPs) in schools in England. Twelve research papers fulfilled all inclusion criteria and were each evaluated as being at least medium‐quality research.
David Preston +2 more
wiley +1 more source
Iowa Soybean Promotion Board, Independent Auditor's Reports, Financial Statements and Supplementary Information, August 31, 2004 & June 30, 2005 [PDF]
, 2005 State Audit ...
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Artificial Intelligence (AI) and Agribusiness: From Automation to Augmentation in a Global Context
Agribusiness, EarlyView.
Alexis H. Villacis
wiley +1 more source
Is the well‐known phrase ‘small is beautiful’ true of small transnational education institutions?
British Educational Research Journal, EarlyView.Abstract The purpose of this research is to consider the potential attractiveness of operating a small international branch campus (IBC). Drawing upon resource‐based and legitimacy theories, we examine the strengths, weaknesses, opportunities and threats associated with the business model that is based on having a small institution size.
Stephen Wilkins, Joe Hazzam
wiley +1 more source
Audit report on the Iowa Innovation Corporation for the period from October 24, 2011 (the date of inception) through June 30, 2012 [PDF]
, 2013 Audit report on the Iowa Innovation Corporation for the period from October 24, 2011 (the date of inception) through June 30 ...
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The relationship between key audit matters in the new auditor's report and the risks reported in the management report and the estimates and judgments in the notes to the financial statements [PDF]
MAB, 2016 For decades, auditors have communicated their opinion on financial statements with standard wordings in the auditor’s report. However, stakeholders expect more information from the auditor.
Arjan Brouwer +2 more
doaj +3 more sources
Circular Economy Disclosure and ESG Performance: Signal, Substance, or Symbol?
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines whether circular economy (CE) disclosures lead to tangible environmental improvements reflected in ESG performance or primarily serve reputational objectives linked to greenwashing. It investigates how disclosures on energy efficiency, resource reduction, water efficiency, and emission reduction influence ESG performance and
Chiara Leggerini +3 more
wiley +1 more source