Results 81 to 90 of about 38,639 (363)

And then there were four: a study of UK market concentration - causes, consequences and the scope for market adjustment [PDF]

, 2003
While concentration measures are a good indicator of market structure, the link with competitiveness is more complex than often assumed. In particular, the modern theory of industrial organisation makes no clear statement regarding the impact of ...
Alan Goodacre, Beattie, Beattie, Beattie V., Beattie V., CGAA, Choi, Data, Farrell J., Financial Reporting Council, Fisher L., FRC, Goddard M., Hogan, Ivancevich, Iyer V. M., Krouse C. G., Kwon S. Y., Minyard, Minyard D. H., Moizer P., Office, Office, Office, Office, Philip Ashton, Stella Fearnley, The, Vivien Beattie, Wolk, Wolk   +30 more
core   +2 more sources

The role of audit report lag on the relationship between auditor industry specialization and audit fees [PDF]

پژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد
Objective: “The purpose of this study is to investigate the effect of auditor industry specialization on audit fees and audit report lag. In addition, this study examines the effect of audit report lag on the relationship between auditor industry ...
Gholamreza Soleimani Amiri, Neda Pourgholamreza   +1 more
doaj  

The Role of Auditor Characteristics on Tax Avoidance

Jurnal Akuntansi
Purpose - This study aims to explore the role of auditor characteristics on the practice of tax avoidance in Indonesia. Auditor characteristics are determined from the auditor industry specialization, audit opinion, audit tenure, and audit fee. Meanwhile,
Hendi Hendi, Sherly Sherly
doaj   +1 more source

PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2008-2011) [PDF]

, 2013
This research aims to analyze the effects of corporate governance structure, audit tenure and auditor industry specialization on integrity of financial statement of manufacturing sector in Indonesia’s companies. Integrity of financial statement define as
NICOLIN, Ocktavia, SABENI, Arifin
core  

Applying an Ethical Lens to the Treatment of People With Multiple Sclerosis

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT The practice of neurology requires an understanding of clinical ethics for decision‐making. In multiple sclerosis (MS) care, there are a wide range of ethical considerations that may arise. These involve shared decision‐making around selection of a disease‐modifying therapy (DMT), risks and benefits of well‐studied medications in comparison to
Methma Udawatta, Farrah J. Mateen
wiley   +1 more source

THE EFFECT OF AUDIT MARKET COMPETITION ON EARNINGS MANAGEMENT WITH AUDITOR INDUSTRY SPECIALIZATION AS A MODERATING VARIABLE

Media Riset Akuntansi, Auditing & Informasi
This study aims to analyze the effect of audit market competition on earnings management, by considering auditor industry specialization as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022 ...
Irfi Ade Triani Putri, Zaki Fakhroni
semanticscholar   +1 more source

Clinical Practice Guideline for Evaluation and Management of Peripheral Nervous System Manifestations in Sjögren's Disease

Arthritis Care &Research, Accepted Article.
Objectives Sjögren's disease is an autoimmune disorder that can impact multiple organ systems, including the peripheral nervous system (PNS). PNS manifestations, which can exist concurrently, include mononeuropathies, polyneuropathies, and autonomic nervous system neuropathies. To help patients and providers in the decision‐making process, we developed
Anahita Deboo, Robert Fox, Katherine M. Hammitt, Julie Frantsve‐Hawley, Matthew C. Baker, Stamatina Danielides, Eduardo De Sousa, Brent P. Goodman, Jennifer K. King, Steven Mandel, Ghaith Noaiseh, Pantelis P. Pavlakis, George Sarka, R. Hal Scofield, Arun Varadhachary, Daniel J. Wallace, Matt Makara, Nancy Carteron, Steven Carsons, In collaboration with the Consensus Expert Panel (CEP) members   +19 more
wiley   +1 more source

PENGARUH AUDIT TENURE DAN UKURAN KAP TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2013 – 2015) [PDF]

, 2017
This research aims examine the influence of audit tenure and size of public accountant to audit report lag (ARL), and the auditor industry specialization as moderating variable between audit tenure and audit report lag (ARL).
MICHAEL, Candra Jimmi, ROHMAN, Abdul
core  

Enabling Digital Continuity in Virtual Manufacturing for Eco‐Efficiency Assessment of Lightweight Structures by Means of a Domain‐Specific Structural Mechanics Language: Requirements, Idea and Proof of Concept

Advanced Engineering Materials, EarlyView.
This article presents a solver‐agnostic domain‐specific language (DSL) for computational structural mechanics that strengthens interoperability in virtual product development. Using a hierarchical data model, the DSL enables seamless exchange between diverse simulation tools and numerical methods.
Martin Rädel, Andreas Schuster, Felix Schoenitz, Jean Lefèvre   +3 more
wiley   +1 more source

Intellectual Capital Dan Kinerja Keuangan Terhadap Nilai Perusahaan: Pada Industri Perbankan

AFRE (Accounting and Financial Review), 2020
This study aims to examine and provide empirical evidence of the impact of client size and industry specialization on audit quality and the effect of audit quality on audit fees, reputation, and litigation both on audit-detecting misstatement quality and
Nosi lia Fristiani, Dyah Ani Pangastuti, Harmono Harmono   +2 more
doaj   +1 more source