Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall +2 more
wiley +1 more source
Culpable in the face of uncertainty? A perspective from military intelligence. [PDF]
Khan N.
europepmc +1 more source
ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley +1 more source
Correction: TPL inhibits the invasion and migration of drug-resistant ovarian cancer by targeting the PI3K/AKT/NF-κB-signaling pathway to inhibit the polarization of M2 TAMs. [PDF]
Le F +8 more
europepmc +1 more source
CEO's Early‐life Experience of Disasters and Corporate Environmental Performance
We investigate the nexus between the early‐life disaster experiences of chief executive officers (CEOs) and their firms’ environmental performance metrics. We hypothesize that first‐hand experience of the adversities of natural disasters in the formative years of a CEO can catalyze a transformation in their environmental cognizance and perspective ...
Shushu Liao +2 more
wiley +1 more source
Suicidal Risk in Youth Experiencing Homelessness: Patterns Associated with Problem-Solving and Cognitive Distortions. [PDF]
Pizzulo A, Slesnick N, Feng X.
europepmc +1 more source
“No good reason for the government to interfere”: Business, the state and railway employee safety in Britain, c.1900-39 [PDF]
Esbester, Mike
core
Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions
This study investigates the cash‐holding motivations of issuers with excess cash. It aims to explain why these issuers choose to accumulate even more cash through stock issuances rather than utilize their existing surplus. I assess three competing cash‐holding motivation hypotheses: whether issuers raise cash: (i) to fund the needs of future growth ...
Ebrahim Bazrafshan
wiley +1 more source

