Results 241 to 250 of about 1,162 (290)

Establishment of quantitative evaluation system for cochlear implant effectiveness for hearing-impaired children. [PDF]

J Otol
Feng QY, Li S, Cao YM, Duan CX, Ma L, Wu D, Tao ZZ.   +6 more
europepmc   +1 more source

Multidisciplinary perspectives on roles of hospital pharmacists in tertiary settings: a qualitative study. [PDF]

Int J Qual Health Care
Lee KMK, Koeper I, Johnson ME, Page A, Rowett D, Johnson J.   +5 more
europepmc   +1 more source

International Consistency of Auditor Specialization

International Journal of Auditing, 2011
The objective of this paper is to investigate whether auditor industry specialization is consistent across countries. If the specialized knowledge of auditors can be transferred from one country to another, we can expect that international audit firms ...
Isabelle Verleyen, Ignace De Beelde
exaly   +3 more sources

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Auditor industry specialization disclosure

2012 International Conference on Information Management, Innovation Management and Industrial Engineering, 2012
The auditors' industry specialization has been demonstrated to be an important factor that impacts audit quality by the theoretic and practical circle. So the industry specialization information should be included in audit information. For the audit information demanders, they pay close attention to audit reports as well as the auditors' industry ...
null Guiliang Liu, null Jingjing Li, null Sipei Xiao   +2 more
exaly   +2 more sources

Debt contract strictness and auditor specialization

Journal of Business Finance & Accounting, 2019
AbstractThe conflicts of interest among managers, shareholders and creditors resulting in agency costs, can be mitigated by restricting managers’ adverse behavior, through financial covenants to better align the various stakeholder interests. Thus, debt contract strictness represents an important aspect of agency costs between creditors, shareholders ...
Carolyn M. Callahan, Gary F. Peters, Joseph H. Zhang   +2 more
openaire   +2 more sources

Auditor Industry Specialization and Earnings Quality

Auditing, 2003
This study examines the association between measures of earnings quality and auditor industry specialization. Prior work has examined the association between auditor brand name and earnings quality, using auditor brand name to proxy for audit quality.
Steven Balsam, Jagan Krishnan, Krishnan Jagan   +2 more
exaly   +2 more sources

The Value of Auditor Industry Specialization - Evidence from a Structural Model

SSRN Electronic Journal, 2020
ABSTRACT This study investigates the value of auditor industry specialization. In the first step, we use a discrete choice model to derive the first-order demand for auditor industry specialization. Our results reveal that clients have a general preference for auditor industry specialization, relating to both audit firm and audit office ...
Qiang Guo, Christopher Koch, Aiyong Zhu
openaire   +3 more sources