Results 51 to 60 of about 549 (259)
RE-THINKING MANDATORY AUDITOR ROTATION: A COMPARATIVE ANALYSIS
Obiter, 2023 Since formation of the European Union, there has been a worldwide upsurge in regulation of the auditing profession, which has included mandatory auditor rotation and this has also found its way into South African company law, regardless of the many arguments against it. The number of corporate scandals or company failures justifies an evaluation of the
openaire +2 more sources
Digital Cognitive Phenotyping for Differential Diagnosis and Monitoring in Neurological Conditions
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective To assess the utility, accessibility, and equivalence to supervised scales of online cognitive assessment in older individuals with cognitive impairment. Methods Patients with Alzheimer's disease (AD, n = 31), idiopathic normal pressure hydrocephalus (iNPH, n = 26), and traumatic brain injury (TBI, n = 23) completed online cognitive ...
Martina Del Giovane +10 more
wiley +1 more source
Deep Learning Pose Estimation for Phenotyping of Co‐Occurring Hyperkinetic Movement Disorders
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective To explore whether routine outpatient video combined with deep learning‐based pose estimation and clinically interpretable kinematic features can support multi‐label phenotyping of co‐occurring hyperkinetic movement disorders (HMDs).
Laura Cif +17 more
wiley +1 more source
The Influence Of Audit Tenure, Auditor Reputation, Auditor Rotation, Audit Fee On Audit Quality
Jurnal AkuntansiThis research aims to empirically examine the effect of audit tenure, auditor reputation, auditor rotation, and audit fee on audit quality in BUMN (State-Owned Enterprises in Indonesia) listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023 ...
Virgiawan Deshandrio +2 more
doaj +1 more source
Jurnal Dinamika Akuntansi, 2019 Many argue that factors affecting voluntary auditor switching by clients have not been commonly agreed. This research attempts to investigate whether management change, company growth, the credibility of auditor, and audit tenure both simultenously and ...
Puji Wibowo, Ai Rahmawati
doaj +1 more source
Arthritis Care &Research, EarlyView.Objective We examined whether 18 months of strength training in individuals with knee varus alignment and medial tibiofemoral osteoarthritis (OA) reduced knee joint loads during walking compared to an attention control group. Methods This study was a secondary analysis of a randomized clinical trial that compared the effects of strength training to a ...
Stephen P. Messier +12 more
wiley +1 more source
Arthritis Care &Research, EarlyView.People with systemic autoimmune and rheumatic diseases (SARDs) are at higher risk than the general population of experiencing adverse pregnancy and perinatal outcomes such as preeclampsia, intrauterine growth restriction, and maternal and/or fetal death.
Mehret Birru Talabi, Sonya Borrero
wiley +1 more source
Advanced Engineering Materials, EarlyView.Predicting extreme defects in additive manufacturing remains a key challenge limiting its structural reliability. This study proposes a statistical framework that integrates Extreme Value Theory with advanced process indicators to explore defect–process relationships and improve the estimation of critical defect sizes. The approach provides a basis for
Muhammad Muteeb Butt +8 more
wiley +1 more source
Estudios de Economía, 2013 The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms’ managers.
Josep García Blandón +1 more
doaj
The Effect of Firm Size and Auditor Rotation on the Quality of Audits
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aimed to ascertain the effect of firm size and auditor rotation on the audit quality of technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022.
Nikita Dwi Harla +4 more
doaj +1 more source