Results 51 to 60 of about 3,296 (294)
Long-Term Auditor-Client Relationships: Conscious Misjudgements or Unconscious Biases?
Economic and Business Review, 2020 The aim of our study is to shed light on auditors’ cognitive drivers of bias inherent in long-term personal relationships with clients. We examine whether a long-term personal relationship invokes a conscious misjudgement because of a mutual long-term ...
Mina Ličen
doaj +1 more source
Therapeutic Apheresis and Dialysis, EarlyView.ABSTRACT Introduction Patients requiring long‐term continuous renal replacement therapy (CRRT) generally have poor prognoses. This study evaluated whether adding continuous intravenous sodium infusion (cIVNa) is associated with improved hemodynamics and outcomes in patients undergoing long‐term CRRT for ≥ 7 days.
Akinori Yamaguchi +6 more
wiley +1 more source
Journal of Economics and ManagementAim/purpose – This study reports the demand for Big 4 audits among institutional and family owners, the two dominant ownerships in the GCC countries.
Al Ani Mawih Kareem +2 more
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Reflections and Review on the Audit Procedure
International Journal of Qualitative Methods, 2018 Arguably, quality assurance is more complicated in qualitative studies than in quantitative studies. Several procedures for quality assurance are available, among which the audit procedure as proposed by Akkerman, Admiraal, Brekelmans, and Oost.
Renske de Kleijn, Anouschka Van Leeuwen
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Board of Directors and Auditor Choice in Nigeria
, 2023 ABSTRACT Purpose: This study interrogates the tie between board of directors and the choice of the external auditor by 129 listed firms in Nigeria. Design/Methodology/Approach: Board of directors was represented using board independence, board female gender, board size, board meetings and board ownership.
Lawal Sulaiman +2 more
openaire +2 more sources
Reciprocal control of viral infection and phosphoinositide dynamics
FEBS Letters, EarlyView.Phosphoinositides, although scarce, regulate key cellular processes, including membrane dynamics and signaling. Viruses exploit these lipids to support their entry, replication, assembly, and egress. The central role of phosphoinositides in infection highlights phosphoinositide metabolism as a promising antiviral target.
Marie Déborah Bancilhon, Bruno Mesmin
wiley +1 more source
Auditor Choice under Client Information Uncertainty
, 2014 This paper examines the auditors chosen by companies whose financial statements with information uncertainty and infers that these companies may choose specialist auditors to signal the credibility of the financial statements and improve market ...
Chang, Chien-Heng Jennifer; Chou, Ling-Tai Lynette
core +1 more source
Phosphatidylinositol 4‐kinase as a target of pathogens—friend or foe?
FEBS Letters, EarlyView.This graphical summary illustrates the roles of phosphatidylinositol 4‐kinases (PI4Ks). PI4Ks regulate key cellular processes and can be hijacked by pathogens, such as viruses, bacteria and parasites, to support their intracellular replication. Their dual role as essential host enzymes and pathogen cofactors makes them promising drug targets.
Ana C. Mendes +3 more
wiley +1 more source
Board ethics and auditor choice - International evidence
, 2010 This study examines whether firms' auditor choice relates to Board ethics for forty-six countries around the globe. Using a large sample of firms (132,853 firm yearobservations) and controlling for a number of firm- and country-level factors, we find ...
van Zijl, Tony +3 more
core +2 more sources
Auditor Choice and Peer Firms Similarity: the Case of Tunisian Firms
Copernican Journal of Finance & AccountingThe aim of this study is to offer novel factor perceived by firms to select an external auditor in developing countries, like Tunisia, given their unique cultural, economic and institutional context.
Amira Ben Hassoun
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