Results 91 to 100 of about 12,002,613 (321)

The effect of company characteristics and auditor characteristics to audit report lag

open access: yesAsian Journal of Accounting Research, 2019
Purpose The purpose of this paper is to examine and analyze the factors that affect an auditor’s efficiency in completing the audit process proxied by audit report lag. The factors used in this study are selected by looking at the characteristics of the
Muhammad Rifqi Abdillah   +2 more
semanticscholar   +1 more source

AI‐Assisted IoT‐Enabled ECG Monitoring: Integrating Foundational and Generative AI Tools for Sustainable Smart Healthcare—Recent Trends

open access: yesAI &Innovation, EarlyView.
ABSTRACT The rapid evolution of the Internet of Things (IoT) has significantly advanced the field of electrocardiogram (ECG) monitoring, enabling real‐time, remote, and patient‐centric cardiac care. This paper presents a comprehensive survey of AI assisted IoT‐based ECG monitoring systems, focusing on the integration of emerging technologies such as ...
Amrita Choudhury   +2 more
wiley   +1 more source

Estudio de la Incidencia de Ciertos Factores en el Informe de Auditoria

open access: yesRevista de Contabilidad: Spanish Accounting Review, 2003
Given the relevance of the statutory audit, this paper examines the auditor's report of a sample of companies during several periods. The objective is to confirm the influence of certain factors on the auditor's opinion, and analyze the relation between ...
Covadonga Caso Pardo   +3 more
doaj  

Causal analysis of trade loss from pathogens: A global study of foot and mouth disease impacts on meat exports

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Our general interest is in global trade loss from livestock pathogens, specifically exports. We adopt a causal inference approach that considers animal disease outbreaks over time as non‐staggered binary treatments with the potential for switching in (infection) and out of treatment (recovery) within the sample period. The outcome evolution of
Mohammad Maksudur Rahman   +1 more
wiley   +1 more source

Analysis of the relationship between company characteristics and key audit matters disclosed

open access: yesRevista Contabilidade & Finanças, 2019
The general objective of this study is to analyze whether the particularities of audited companies influence the volume of key audit matters (KAMs). Its specific objectives are to identify the number of KAMs disclosed by Brazilian companies and analyze ...
Catarina Ferreira, Ana Isabel Morais
doaj   +2 more sources

Understanding the Housing and Support Experience of People With Complex Disability in Australia: A Qualitative Analysis of Submissions to the Disability Royal Commission

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT In 2019, the Australian government established the Royal Commission into Violence, Abuse, Neglect and Exploitation of People with Disability (‘Disability Royal Commission’, DRC) to investigate widespread mistreatment of people with disability. Nearly 10,000 people with disability, their families and supporters engaged with the DRC.
Kate D'Cruz   +7 more
wiley   +1 more source

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