Results 11 to 20 of about 16,839 (248)

The role of extended audit reports in enhancing goodwill impairment recognition: evidence from UK firms [PDF]

International Journal of Accounting & Information Management
Purpose The purpose of this study is to examine the impact of the extended audit report (EAR) on the recognition and timeliness of goodwill impairment in the UK. Specifically, this study explores whether EAR adoption enhances financial reporting quality by improving the alignment between impairment recognition ...
Elmahgoub, Mohamed, Smith, Julia a., Elamer, Ahmed A., Abdelfattah, Tarek   +3 more
core   +6 more sources

The relationship between the audit committee

Audit Financiar, 2016
Audit committees, governance type or otherwise, are a less common feature in EU Member States, where only few countries have extended audit committees or “governance” or similar such committees .
Emilia VASILE, Daniela MITRAN
doaj   +2 more sources

The connectivity of internal audit and risk management research [PDF]

Contabilitate şi Informatică de Gestiune
Research Question: What are the dominant themes in the existing literature and future research patterns in the field of risk management and internal audit?
Natalia Maria Greapca, Camelia Iuliana Lungu   +1 more
doaj   +2 more sources

Should Companies Use the Same Provider for Financial Statement Audit and Assurance of Extended External Reports?

Current Issues in Auditing
SUMMARY Companies are increasingly reporting and assuring sustainability information. Once the decision to assure is made, a company must choose an assurance provider, but should the company use the same firm as its financial statement auditor or a different assurance provider?
Meiting Lu, Roger Simnett, Shan Zhou
openaire   +2 more sources

Using Knowledge Graphs to Unlock Practical Collection, Integration, and Audit of AI Accountability Information

IEEE Access, 2022
To enhance trustworthiness of AI systems, a number of solutions have been proposed to document how such systems are built and used. A key facet of realizing trust in AI is how to make such systems accountable - a challenging task, not least due to the ...
Iman Naja, Milan Markovic, Peter Edwards, Wei Pang, Caitlin Cottrill, Rebecca Williams   +5 more
doaj   +1 more source

AUDITING FINANCIAL AND NON-FINANCIAL INFORMATION ON SUSTAINABILITY [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022
Public interest entities as well as private companies have moved from voluntary reporting to mandatory reporting of financial and non-financial information on environmental, social and governance issues. Basically, new integrated reporting requirements
VICTOR MUNTEANU, ADRIANA HORAICU, ALICE MARIANA PREDA (SIMION),, ANA-MARIA COMÂNDARU (ANDREI),   +3 more
doaj  

Concurrent validity of an Estimator of Weekly Alcohol Consumption (EWAC) based on the Extended AUDIT [PDF]

, 2021
Background and Aims: The three-question Alcohol Use Disorders Identification Test (AUDIT-C) is frequently used in healthcare for screening and brief advice about levels of alcohol consumption.
Peter Dutey‐Magni, Sinclair, Julia, Holmes, J, Holmes, John, Peter Dutey-Magni, Sinclair, J, Dutey‐Magni, P., Sinclair, J., Dutey-Magni, Peter, Brown, Jamie, Holmes, J., Julia Sinclair, Brown, J, Jamie Brown, John Holmes, Dutey-Magni, P, Brown, J.   +16 more
core   +1 more source

Audit committee characteristics and environmental, social, and governance reporting quality: An analysis of top 100 JSE-listed corporations [PDF]

Accounting and Financial Control
Type of the article: Research Article Audit committees are key in corporate reporting, ensuring credibility through internal controls, assurance processes, and risk management. This study examines the relationship between audit committee characteristics
Ruth Mutsa Ruziwa, Jean Damascene Mvunabandi, Bomi Cyril Nomlala   +2 more
doaj   +1 more source

Beyond Interoperability with The Single Patient Viewer: A Clinical Portal to Access Integrated Patient Records

International Journal of Population Data Science, 2020
Introduction In the Western Cape Province of South Africa, a wealth of patient-level data is collected through many separate electronic systems, which share a unique health identifier.
Rosemary Foster, Alexa Heekes, Hannah Hussey, Mariette Smith, Themba Mutemaringa, Florence Phelanyane, Christopher Seebregts, Pierre Dane, Andrew Boulle   +8 more
doaj   +1 more source

Evaluating an extended rehabilitation service for stroke patients (EXTRAS): Study protocol for a randomised controlled trial [PDF]

, 2015
Background: Development of longer term stroke rehabilitation services is limited by lack of evidence of effectiveness for specific interventions and service models.
McMeekin, P, Anne-Marie Laverty, Price, Christopher, Laverty, AM, Laverty, Anne Marie, Avril Drummond, Lisa Shaw, Christopher Price, Peter McMeekin, Rodgers, H, Hills, K, Cant, R, Cant, Robin, Drummond, Avril, McMeekin, Peter, Christopher McKevitt, Forster, A, Ford, Gary, Howel, D, Gary A Ford, Katie Hills, Shaw, L, Drummond, A, Denise Howel, Forster, Anne, McKevitt, Christopher, Ford, GA, Rodgers, Helen, Robin Cant, Helen Rodgers, Price, C, Ford, Gary A., Hills, Katie, Anne Forster, Helen Rodgers, Howel, Denise, Laverty, Anne-Marie, Shaw, Lisa, McKevitt, C   +38 more
core   +1 more source