Results 201 to 210 of about 1,146 (253)
Psychiatric Emergency Visits of Autistic Adults With or Without Documented Borderline Personality Disorder. [PDF]
Autism ResLee CJ +15 more
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The Impact of Green FinTech Promote Corporate Carbon Neutrality: Evidence from the Perspective of Financing Incentives and Scale Quality. [PDF]
Entropy (Basel)Zhuang L, Wu C.
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The Analysis of the Provider, Payer, and Regulator Stakeholders' Understanding and Acceptance of the Universal Healthcare Law in Three Provinces in the Philippines: A Qualitative Study Using a Content Analysis Approach. [PDF]
Acta Med PhilippMercado EM, Gilbert HN, Tecson JV, Lu C.
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National shipbuilding strategies in Australia, Britain, and Canada. [PDF]
Int JSloan EC.
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Nurses Lived Experience of Transition From Bedside Nurse to Nurse Manager in Jordan: A Qualitative Study. [PDF]
J Nurs ManagAlhusban RY, Alshareet OM.
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Business and Professional Ethics Journal, 1991
Independence is widely considered to be one of the defining characteristics of the public accounting profession and an important aspect of the CPA's role in society (Loeb, 1978:136). As testament to its importance, independence is considered in the ethical codes of all associations of professional auditors and for decades has been the subject of both ...
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Independence is widely considered to be one of the defining characteristics of the public accounting profession and an important aspect of the CPA's role in society (Loeb, 1978:136). As testament to its importance, independence is considered in the ethical codes of all associations of professional auditors and for decades has been the subject of both ...
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Professional standards require auditors to be independent in the performance of attestation services. Recently, the SEC and some private sector groups have expressed concern that pressure to maintain and develop business may erode an individual auditor's objectivity and independence when making audit judgments. The profession contends that although the
Paul M. Clikeman, Jamie Diaz
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Paul M. Clikeman, Jamie Diaz
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Business and Professional Ethics Journal, 2018
The concept of “auditor independence”—that the provider of assurance on financial information should be free of conflicting interests—is deeply embedded in the world’s capital markets. This paper examines stresses on the global model of Big Audit that call into question both the basis and the ongoing usefulness of auditor independence: The threats to ...
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The concept of “auditor independence”—that the provider of assurance on financial information should be free of conflicting interests—is deeply embedded in the world’s capital markets. This paper examines stresses on the global model of Big Audit that call into question both the basis and the ongoing usefulness of auditor independence: The threats to ...
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Managerial Auditing Journal, 2011
PurposeThe purpose of the paper is to examine the extent to which there is shared meaning of the concept of auditor independence between the three major groups of parties on the demand and supply sides of the audit services market – auditors, financial report preparers and financial report users.Design/methodology/approachThe paper utilises the ...
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PurposeThe purpose of the paper is to examine the extent to which there is shared meaning of the concept of auditor independence between the three major groups of parties on the demand and supply sides of the audit services market – auditors, financial report preparers and financial report users.Design/methodology/approachThe paper utilises the ...
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The auditor market and auditor independence
European Accounting Review, 2000This article reviews recent changes in the business environment and considers how these impact upon auditing. It presents a view of the drivers of quality in auditing and assesses how these may be impacted by changes in the rules on the independence of auditors.
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