Results 41 to 50 of about 231,039 (302)
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 +1 more
doaj +1 more source
Firm turnover under asymmetric information: Tanzania's agro‐dealer sector
Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler +3 more
wiley +1 more source
Abstract US universities are built on stolen land and sustained through hierarchies of power that produce what migrant justice scholars name as b/order regimes. As institutions that claim to be sites of learning and inclusion, universities are fraught with contradictions as simultaneously sites of dispossession, exclusion, and control.
Sara L. Buckingham +1 more
wiley +1 more source
ABSTRACT Giovanni Antonio Scopoli (1723–1788), a physician‐naturalist of the Enlightenment, is primarily remembered for his contributions to botany and entomology. Less attention has been paid to his medical work De hydrargyro Idriensi Tentamina physico‐chymico‐medica (1761), written during his fifteen years of service as physician at the mercury mines
Alberto Zanatta +3 more
wiley +1 more source
The Role of Auditor Characteristics on Tax Avoidance
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
Other title: Auditor of State operations during the COVID-19 declaration of emergency
"Ohio Auditor of State, Keith Faber."; At head of title: Auditor of State advisory memo; "To: All local governments, public offices and independent public accountants."; "March 13, 2020."As Ohio and the nation respond to the COVID-19 virus outbreak, the ...
Ohio. Auditor of State
core
ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley +1 more source
Auditor’s independency is a foundation of the public trust to public accountant profession and is one important factor for assessing audit quality. Regulators expect that the longer the audit tenure (long term relationship between auditor and client ...
Sylvia Veronica Siregar +3 more
doaj +1 more source
ABSTRACT Culturally responsive early childhood education (ECE) environments can increase child and family participation, enhance service quality, and improve developmental outcomes for children. Educators from culturally and linguistically diverse (CALD) backgrounds contribute to inclusive ECE and are crucial for addressing workforce shortages.
Sene Gide +4 more
wiley +1 more source
Persepsi Auditor atas Tingkat Efektivitas Red Flags untuk Mendeteksi Kecurangan
The research aims to identify auditors perception of red flags effectiveness in fraud detecting and examine the influence of auditor demographic factorssuch as characteristics (gender, job position, auditor tenure), and competence (education, fraud ...
Ni Wayan Rustiarini +1 more
doaj

