Results 151 to 160 of about 31,150 (252)

Relational and Contractual Governance in Auditor–Client Relationships: Effects on Value‐Added Auditing

open access: yesInternational Journal of Auditing, EarlyView.
ABSTRACT Prior research examining value‐added auditing in auditor–client relationships is primarily based on the auditor's perspective. We extend this line of research by examining how governance patterns and clients' perceived risk of material misstatement and cognitive conflict are associated with the provision of value‐added audit services.
Ranjith Appuhami, Jing Jia, Zhongtian Li
wiley   +1 more source

Concerning Evidence About the Availability of Labour Force Information Within Financial Reports: Investigating Human Capital Reporting Over Time

open access: yesIndustrial Relations Journal, EarlyView.
ABSTRACT No policy requires firms to disclose workforce‐level human capital (HC) information on financial reports. We are therefore motivated to capture whether HC (and workforce‐related information) reporting quality has changed in 2021 relative to 2011, for the top 25 FTSE‐indexed firms.
Dafydd Mali   +5 more
wiley   +1 more source

Psychological Outcomes of Family Members Related to a Loved One's Resuscitation in the Emergency Department: A Cross‐Sectional Study

open access: yesJournal of Advanced Nursing, EarlyView.
ABSTRACT Aims This study aimed to assess the psychological outcomes of family members of patients who were resuscitated in the Emergency Department (ED) and analyse factors associated with these outcomes. Design This study utilised a cross‐sectional design Methods Data were collected using a self‐reported questionnaire sent to family members of ...
Ira Rahmawati   +4 more
wiley   +1 more source

Sleep Health Dimensions From Wearables and Transdiagnostic Mental Health in Young Adolescents. [PDF]

open access: yesJAMA Pediatr
Cooper RE   +9 more
europepmc   +1 more source

Belief in a Norm‐Consistent Climate Policy Conspiracy Theory and Non‐Normative Collective Action

open access: yesJournal of Applied Social Psychology, Volume 55, Issue 5, Page 343-358, May 2025.
ABSTRACT Believing in conspiracy theories is connected to support for non‐normative collective action. One explanation might be that this is due to both being non‐normative. Alternatively, it might be the case that non‐normative action appears justified based on what conspiracy theories alleging harm to a personally relevant group due to powerholders ...
Lotte Pummerer   +3 more
wiley   +1 more source

Evaluating Selection Strategies Based on Inbreeding Load via Simulation

open access: yesJournal of Animal Breeding and Genetics, EarlyView.
ABSTRACT Inbreeding load is the fraction of the mutation load that is due to recessive action of mutations. This load is only expressed in individual's inbred offspring. As such, inbreeding load contributes to genetic heterogeneity among individuals and can thus be used as a criterion of selection.
Simona Antonios   +5 more
wiley   +1 more source

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