Results 131 to 140 of about 125,743 (323)
An Examination of Actual Fraud Cases With a Focus on the Auditor’s Responsibility [PDF]
The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to
Holm, Claus +2 more
core
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source
Was the Accounting Profession Really That Bad? [PDF]
, 2007 To gain insight into the extent of malpractice in the State of California prior to the Passage of Sarbanes-Oxley, we examined the nature and magnitude of complains filed with the California Board of Accountancy (CBA) against both licensed and unlicensed ...
Black, T. +2 more
core +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT This study draws on framing theory to investigate how microfinance institutions (MFIs) strategically construct a vulnerability‐oriented organisational identity and how this framing influences their funding decisions during the pre‐campaign phase of prosocial crowdfunding.
Ana Paula Matias Gama +3 more
wiley +1 more source
Auditor's Liability and Methods for its Limitation
Audit Financiar, 2018 The liability of the financial auditor has to be treated distinctively based on his relationship with the audited entity: internal auditor or external auditor.
doaj +1 more source
LABOUR CRIMINAL LAW EVOLUTION IN ROMANIA [PDF]
Labour Law is basically the labour contract’s law, and a specific work cannot be performed without respecting the safety norms. Labour Criminal Law is not recognized in every state by the scholars, further being established a border line between these ...
Eugen Ioan DAN
core
Beyond Training Prosecutors about their Disclosure Obligations: Can Prosecutors\u27 Offices Learn from their Lawyers\u27 Mistakes Symposium: New Perspectives on Brady and Other Disclosure Obligations: What Really Works [PDF]
, 2009 Prosecutors, criminal defense lawyers, judges, and legal academics from around the country recently met at the Benjamin N. Cardozo School of Law in New York to discuss prosecutors\u27 compliance with their disclosure obligations. The overarching question
Green, Bruce A.
core +3 more sources
Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty
International Journal of Finance &Economics, EarlyView.ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan +4 more
wiley +1 more source
Interdisciplinary Medicine, EarlyView.Engineered extracellular vesicles (EVs) offer a versatile platform for kidney‐targeted therapy. This review summarizes bioengineering strategies, including cargo loading, surface modification, biomimetic fabrication, and biomaterial integration. We highlight translational challenges and propose future solutions to accelerate the clinical application of
Linru Shi +6 more
wiley +1 more source
The Ever-Changing Landscape of Informed Consent and Whether the Obligation to Explain a Procedure to the Patient May Be Delegated [PDF]
, 2019 Informed consent is an integral part of the shared decision making process and requires a patient be informed of the benefits, risks and alternatives to a medical procedure.
Hodge, Samuel D. +1 more
core +2 more sources