Results 241 to 250 of about 85,952 (294)
Psychiatrists' opinions about non-medicalization of cannabis use disorder in Iran. [PDF]
Namazi H, Sayyah M.
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Molecular engineering of a nonconjugated radical polymer enables a significant enhancement of the glass transition temperature. The amorphous nature and tunability of the polymer, arising from its nonconjugated backbone, facilitates the fabrication of organic memristive devices with an exceptionally high yield (>95%), as well as substantial ...
Daeun Kim +14 more
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Personal Health Planning in Adult-Child Former Caregivers of Parents Living With Dementia. [PDF]
Mroz EL +7 more
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The biopsychosocial effects of transtibial amputation: A South African perspective. [PDF]
Chetty R, Bhagwan R, Govender N.
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Quantum technologies and geopolitics: comparing parliamentary rhetoric. [PDF]
Suter V, Pöhlmann G, Ma C, Meckel M.
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The impact of a reproductive health voucher in Uganda using a quasi-experimental matching design. [PDF]
Andersson C +6 more
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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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