Results 41 to 50 of about 465 (258)

Investors rely on independent audit quality, and influences the quality of financial reporting and disclosure of financial statements [PDF]

مطالعات تجربی حسابداری مالی, 2016
According to the agency theory, signaling theory, Stakeholder theory, asymmetry information theory and proof of the users of financial statements need to this information and its confirm by independent auditor, therefore we study the relationship between
Navid Paidarmanesh, Mahdi Salehi, Matina Khorami Kakhki, Mahdi Moradi   +3 more
doaj   +3 more sources

Investigating the Effect of Auditor Specialization in Industry on the Relationship between Tax Avoidance and the Risk of Future Stock Price Crash of Pharmaceutical and Non-pharmaceutical Companies Listed on the Tehran Stock Exchange [PDF]

حسابداری سلامت, 2016
Introduction: The results of previous researches suggest that the audit specialization in industry leads to audit quality. Also, auditors through their information and corporate governance roles, decrease the risk of stock price crash.
S. A. Vaez, S. S. Dorseh
doaj   +1 more source

Auditor Tenure and Stock Price Volatility: The Moderating Role of Auditor Industry Specialization

Australasian Accounting, Business and Finance Journal, 2018
Purpose The present study aims to investigate the relationship between auditor tenure and stock return volatility and to study the moderating effect of auditor’s industry specialization on this relationship in the firms listed on the Tehran Stock Exchange (TSE).
Jorjani, Mehran, Safari Gerayeli, Mehdi
openaire   +3 more sources

Health Literacy, Self‐Efficacy and Knowledge of Sickle Cell Disease Among Caregivers

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Sickle cell disease (SCD) is a hereditary blood disorder in which abnormal haemoglobin leads to severe anaemia, painful crises and organ failure. Caregivers’ health literacy (HL) – their ability to assess, understand and apply information, and interact with healthcare professionals – is crucial for managing children with SCD, yet ...
Melanie Bruinooge, Maite E. Houwing, Rowena L. Grohssteiner, Ferdows Atiq, Sonja A. M. C. Teuben, Mirjam P. Fransen, Marjon H. Cnossen   +6 more
wiley   +1 more source

Accounting Quality and Audit Attributes on the Stock Price Crashes in an Emerging Market

Risks, 2022
This study addresses the relationship between accounting quality and audit attributes (i.e., audit quality, auditor industry specialization, audit concentration, and audit fees) with companies’ SPCRs listed on the Iraqi Stock Exchange.
Mahdi Salehi, Grzegorz Zimon, Hayder Adnan Hashim, Ryszard Jędrzejczak, Adam Sadowski   +4 more
doaj   +1 more source

Leukemia and Exposure to Potential Benzene Sources in Children From the Mexico City Metropolitan Area, 2010–2021: A Geospatial Analysis

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Leukemia is the most common childhood cancer in Mexico, and acute lymphoblastic leukemia (ALL) is the most frequent subtype. Exposure to high concentrations of benzene has been associated with ALL incidence, particularly in urban areas. This study evaluated the relationship between distance to benzene emission sources and the number
Orlando Rivera Zurita, Norma Candelaria López Santiago, Claudia Maria García Cuellar, Karla Maldonado Silva, Nancy Reynoso Noverón, Leticia Hernández Cadena   +5 more
wiley   +1 more source

Psychosocial Functioning After Pediatric Bone Sarcoma: Generic and Survivor‐Specific Outcomes in Adolescent and Young Adult Patients

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Pediatric bone sarcoma patients and survivors may experience psychosocial challenges related to childhood cancer after their intensive, body‐altering treatment. This cross‐sectional study aimed to evaluate generic and survivor‐specific psychosocial outcomes in a national cohort of pediatric bone sarcoma patients and survivors, and ...
Hinke van der Hoek, Heleen Maurice‐Stam, Laura R. Beek, Jennifer van Dijk, Marjolein E. M. Langemeijer, Relinde W. Slooff‐Lentink, Alied M. van der Aa‐van Delden, Anne Westerweel, Marloes van Gorp, Hendrik W. B. Schreuder, Lianne M. Haveman, W. Peter Bekkering, Leonie G. Tigelaar, Johannes H. M. Merks, Martha A. Grootenhuis   +14 more
wiley   +1 more source

The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies

Jurnal Dinamika Akuntansi dan Bisnis
This study examined the influence of auditor characteristics on Key Audit Matters (KAM) disclosure. The independent variables are audit firm reputation, audit fees, auditor industry specialization, auditor rotation, and audit tenure.
Khairul Insan Al Amin, R. R. Sri Handayani   +1 more
doaj   +1 more source

Tracking Health Related Quality of Life From Diagnosis to Follow‐Up Among Australian Children With Acute Lymphoblastic Leukaemia

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Acute lymphoblastic leukaemia (ALL) is one of the most treatable forms of paediatric cancer; however, there is a substantial burden of treatment‐related toxicities (TRTs). In addition, the long‐term changes in children's health‐related quality of life (HRQoL) due to toxic treatments are not well understood.
Clare Ghows, Clarissa E. Schilstra, Karen McCleary, Nancy E. Briggs, Rishi S. Kotecha, Richard De Abreu Lourenco, Shanti Ramachandran, Ruelleyn Cockcroft, Rachel Conyers, Siobhan Cross, Luciano Dalla‐Pozza, Peter Downie, Tamas Revesz, Michael Osborn, Frank Alvaro, Claire E. Wakefield, Glenn M. Marshall, Toby Trahair, Marion K. Mateos, Joanna E. Fardell   +19 more
wiley   +1 more source

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