Results 21 to 30 of about 2,562,958 (152)

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

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
openaire   +2 more sources

Sector-Specific Approaches to Assessing the Going Concern of Agricultural Enterprises: Risk-Based Audit under Contemporary Threats [PDF]

Облік і фінанси
Due to its specificity, the agricultural business has always been quite risky, and the war created even more threats and challenges that significantly affected the financial situation of agricultural enterprises.
Yuliia Nehoda
doaj   +1 more source

Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences

Auditing: A Journal of Practice & Theory, 2019
SUMMARY Independent assurance of extended external reports (EER) is one of the most significant trends in today’s global assurance profession. When companies decide to purchase third-party assurance on EER, they need to decide whether to engage their financial statement auditor or a different assurance provider.
Lu, M, Simnett, R, Zhou, S
openaire   +2 more sources

Integrated Reporting Disclosure and Firm Value: The Moderating Role of Audit Tenure in ASEAN-5 Countries

Jurnal Dinamika Akuntansi dan Bisnis
This study investigates the effect of integrated reporting disclosure (IRD) on firm value, with audit tenure as a moderating variable. The sample consists of mining and property companies listed in ASEAN-5 capital markets, yielding 363 firm-year ...
Ghifari Robby Maulana, Tito IM. Rahman Hakim, Erfan Muhammad, Frida Fanani Rohma   +3 more
doaj   +1 more source

New tendencies in audit reporting, examples of good practices BVB

Audit Financiar, 2018
The study presents relevant aspects regarding the evolution of the audit reporting after the economic recession. The motivation of the author to tackle this topic about the new tendencies in audit reporting was the actuality and importance granted to the
doaj   +1 more source

Does audit partner identity disclosure increase audit efforts? Evidence from the banking sector in Bangladesh

Cogent Business & Management
This study aims to test the impact of audit partner identification in audit reports on audit efforts. Our study is motivated by the enactment of International Standard on Auditing (ISA) 700: Forming an Opinion and Reporting on Financial Statements, which
Muhammad Shahin Miah, Manpreet Kaur Khurana, Al Amin, Shamsun Arefin   +3 more
doaj   +1 more source

The Australian Government performance measurement and reporting framework - pilot project to audit key performance indicators [PDF]

, 2013
This report presents the results of a key perfomance indicator (KPI) audit pilot project, which was designed to assess the status of the Australian Government performance measurement and reporting framework.The report concludes that it is time for ...

core  

Peer Effects in the Disclosure Timing of Financial Statements [PDF]

مطالعات تجربی حسابداری مالی
This study investigates the spillover effects in the disclosure timing of financial statements among peer firms, taking into account the deadlines stipulated by the Executive Regulations on Information Disclosure for registered firms under the Securities
Hasan Farajzadeh, Aَfsane Dehghan Dehnavi   +1 more
doaj   +1 more source

L’attività di Antonio Mollari nella Legazione Apostolica di Ravenna ai tempi del cardinale Agostino Rivarola / Antonio Mollari’s activity within Apostolic Legation in Ravenna during the government of Agostino Rivarola

Il Capitale Culturale: Studies on the Value of Cultural Heritage, 2015
Antonio Mollari giunge in Romagna al seguito del cardinale Agostino Rivarola nel 1824: le tracce edite del suo passaggio sono scarse e non sempre riportano dati che trovano riscontro di verità nella documentazione di archivio.
Nora Lombardini, Fulvia Fabbi
doaj   +1 more source