Results 111 to 120 of about 40,612 (311)

Audit Quality From a Service Perspective: A Systematic Literature Review

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha   +3 more
wiley   +1 more source

The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture

open access: yesAbacus, EarlyView.
In the wake of recent financial crises and scandals, risk culture has increasingly become the focus of various actors, such as supervisors, financial service providers, academics, and consultants. While it is acknowledged that a proper risk culture is needed to make banks safer, as an intangible, organizational, and social phenomenon, risk culture is ...
Niclas Dürst, Jennifer Kunz
wiley   +1 more source

Audit Committee Networks and Audit Fees: A European Analysis

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study investigates the association between audit committee member networks and audit fees in a sample of 225 publicly traded firms from eight European countries between 2005 and 2020. Using social network analysis, we find that director interconnections—established through overlapping board memberships—are associated with audit fees.
Ruth García‐Cobo   +2 more
wiley   +1 more source

Chaos-order transition in Bianchi type I non-Abelian Born-Infeld cosmology [PDF]

open access: green, 2005
V. V. Dyadichev   +2 more
openalex   +1 more source

How Tether Depegging Affects Cryptocurrency Returns

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This paper examines the relationship between Tether depegging events and the returns of ten major cryptocurrencies from November 2017 to November 2024. We distinguish between upward and downward deviations from the Tether peg, identifying these events as threshold exceedances based on historical prices, using both constant parameter and ...
Sean Foley   +2 more
wiley   +1 more source

Outcomes in Patients Requiring VENO‐Venous Extracorporeal Membrane Oxygenation After Cardiac Surgery: An Analysis From the PELS‐1 Study

open access: yesArtificial Organs, EarlyView.
We report an insight from the PELS‐1– a multicentre, international registry focusing on postocardiotomy extracorporeal support use between 2000 and 2020. We focused on 24/2163 (1.1%) patients requiring V‐V ECMO after cardiac surgery. Mortality was high, with 21.7% of patients discharged alive and an overall 1‐year survival probability of 12.5 ...
Pasquale Nardelli   +39 more
wiley   +1 more source

The exploitation of silver deposits in early medieval Europe: some documentary, economic and social problems

open access: yesArchaeometry, EarlyView.
Abstract Focusing on Southern Europe, this article sheds light on the mining landscape of the early Middle Ages. Based on the current state of historical and archaeological knowledge, the article raises a number of questions that can be extended to other European regions.
Nicolas Minvielle Larousse
wiley   +1 more source

ABSTRACTS

open access: yes
Precision Radiation Oncology, EarlyView.
wiley   +1 more source

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