Results 101 to 110 of about 410,625 (216)

Auditors’ Life Cycle in Clients and Auditor Independence

Journal of Risk and Financial Management
This study hypothesizes that, in client firms, audit firms or teams go through life-cycle phases—entry, adjustment, and recursion-that give rise to distinct patterns of independence across time. The life cycle paradigm depicts audit firms as facing pressures during entry to adhere strongly to their professional mandate, including strict exercise of ...
openaire   +1 more source

La Corrupción. Un tema para investigar

Contabilidad y Auditoría, 2012
La corrupción es un fenómeno histórico y sus efectos son cada vez más devastadores. Resulta necesario conocer las causas, sus características y sus efectos.
Mario Wainstein
doaj  

Auditor independence, audit committee quality and internal control weaknesses [PDF]

In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses.
Sorin-Sandu Vinatoru, Sorinel Domnisoru
core  

The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]

PLoS One
Luo S, Yu D, Jin S.
europepmc   +1 more source

Audit contracts and reputation [PDF]

This paper characterizes the contractual relationship between an external auditor and a manager of a client firm when the incentives for both agents are implicit as in the career concerns framework.
Yolanda Portilla
core  

Auditor models to suppress poor artificial intelligence predictions can improve human-artificial intelligence collaborative performance. [PDF]

J Am Med Inform Assoc
Brown KE, Wrenn JO, Jackson NJ, Cauley MR, Collins BX, Novak LL, Malin BA, Ancker JS.   +7 more
europepmc   +1 more source

Correct Coding and Navigating Payer Expectations. [PDF]

Adv Health Inf Sci Pract
Akers L.
europepmc   +1 more source

Good Practices In The Third Party Audits Of The Systems Of Quality Management According To TÜV Cert Requirements [PDF]

The third party audit of the systems of quality management may be performed by quality auditors, who represent a certain certifying body, fulfilling the rules of good practice provided therein.
Anca Atanase
core  

Enhancing Food Safety and Infection Control in Mass Foodservice Operations: Implementing a Foodservice Provision Audit Tool for Sport (FPAT-S). [PDF]

J Hum Nutr Diet
Dufour AC, Pelly FE, Wright HH, Thurecht R.   +3 more
europepmc   +1 more source

Audit reporting standards data from experimental markets. [PDF]

Data Brief
Gooden E, Mellon M.
europepmc   +1 more source