Results 31 to 40 of about 33,724 (279)

The Effects of Auditor Tenure on Fraud and Its Detection [PDF]

open access: yes, 2019
We examine the strategic effects of auditor tenure on the auditor's testing strategy and the manager's inclination to commit fraud. Most empirical studies conclude that longer tenure improves audit quality.
Patterson, Evelyn R.   +2 more
core   +1 more source

Predicting the Future Burden of Renal Replacement Therapy in Türkiye Using National Registry Data and Comparative Modeling Approaches

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Chronic kidney disease is a growing public health problem worldwide, and the number of patients requiring renal replacement therapy is steadily increasing. Türkiye has experienced a similar rise in both the incidence and prevalence of renal replacement therapy over the past decades; however, national‐level projections of future ...
Arzu Akgül   +2 more
wiley   +1 more source

Construction of a dictionary for automated discrimination of auditor’s opinion type [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2018
This paper presents a simplified procedure for construction of a tone dictionary used for the automated recognition of the auditor's opinion type. The study was based on audit opinions prepared in the Polish language.
Piotr Staszkiewicz, Jan Michalak
doaj   +1 more source

The temporal trends and short‐ and long‐term mortality of people with acute myocardial infarction and rheumatoid arthritis: a nationwide cohort study

open access: yesArthritis Care &Research, Accepted Article.
Aims We investigated whether a diagnosis of rheumatoid arthritis (RA) affects the quality of inpatient acute myocardial infarction (AMI) care and long‐term mortality post‐AMI. Methods We analysed data from 784,091 adults, 6,047 with a diagnosis of RA, from England and Wales hospitalised with AMI between 2005 and 2019 from the MINAP registry, linked ...
Megan Butler   +8 more
wiley   +1 more source

Auditor Independence-Its Importance to the External Auditor's Role in Banking Regulation and Supervision [PDF]

open access: yes, 2011
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, Mariane.B.
core  

Evaluation of a novel EHR sidecar application to display RA clinical outcomes during clinic visits: results of a stepped‐wedge cluster randomized pragmatic trial

open access: yesArthritis Care &Research, Accepted Article.
Objective We developed a novel EHR sidecar application to visualize key rheumatoid arthritis (RA) outcomes, including disease activity, physical function, and pain, via a patient‐facing graphical interface designed for use during outpatient visits (“RA PRO dashboard”).
Gabriela Schmajuk   +16 more
wiley   +1 more source

The Evaluation Accuracy of Heuristic Algorithms and Logistic Regression to Predict the Type of Independent Auditor's Report [PDF]

open access: yesپژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2018
In today's competitive world, corporate executives are looking for financial accountability and audit firms are looking to implement strategies to increase their efficiency; Now, in order to achieve this goal, the factors influencing the efficiency ...
mohammadreza abbaszadeh   +3 more
doaj  

AUDITOR’S REPORT ON SPECIAL ASSIGNMENTS

open access: yesВестник Российского экономического университета имени Г. В. Плеханова, 2017
At present in order to comply with new realities, complicated economic conditions that arose during the previous period of time audit organizations need to enhance their approaches to conduct audit of accounts.
Elena I. Efremova
doaj   +1 more source

Going-Concern Opinions: Broadening the Expectations Gap [PDF]

open access: yes, 2003
A rash of high-profile bankruptcies has led to a search for answers. Many hold auditors responsible for not detecting the potential for bankruptcy during the most recent audit.
Akers, Michael D.   +2 more
core   +1 more source

Compensatory Interplay Between Clarin‐1 and Clarin‐2 Deafness‐Associated Proteins Governs Phenotypic Variability in Hearing

open access: yesAdvanced Science, EarlyView.
Functional compensation between clarin‐1 and clarin‐2 in cochlear hair cells. Hearing loss associated with CLRN1 mutations shows striking phenotypic variability; however, the underlying mechanisms remain poorly understood. This study reveals that clarin‐1 and clarin‐2 function cooperatively in cochlear hair cells to sustain mechanoelectrical ...
Maureen Wentling   +17 more
wiley   +1 more source

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