Results 31 to 40 of about 2,562,958 (152)

Audit committees and financial reporting quality [PDF]

open access: yes, 2007
[Abstract]: This research investigated whether the formation of audit committees and their characteristics are associated with improved financial reporting quality.
Baxter, Peter J.
core  

THE IMPACT OF FIRM CHARACTERISTICS ON ACCRUALS AND REAL EARNINGS MANGEMENT OF LISTED MANUFACTURING FIRMS IN NIGERIA

open access: yesGusau Journal of Accounting and Finance
The concerns about earnings management arose after the fall of many multinational companies. Extant literature has shown accruals and real earnings management techniques as dual ways of manipulating earnings.
Aisha Chado Muhammad
doaj   +1 more source

Other title: Compliance and Control Audit Reports published in 2010; Other title: Financial and Compliance Audit Reports published in 2010

open access: yes, 2010
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Financial and Compliance Audit Report : Kansas Public Employees Retirement System, Fiscal Year 2010 (December 2010) Compliance and Control Audit Report : American ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

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

open access: yesCurrent 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   +1 more source

Nurses\' Experiences of the Hospital Information Systems

open access: yesحیات, 2015
Background & Aim: With regard to the i ncreasing trends of information and complexities of health organizations , using of a dvanced tools and computers is necessary . Hospital staff is key members to develop health information systems, because they play
Nahid Dehghan Nayeri   +2 more
doaj   +2 more sources

Crossing International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements” and 570 “Going Concern”: New Requirements

open access: yesСтатистика України
The article reveals the latest amendments in the International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in Audit of Financial Statements” and 570 “Going Concern”, to be enforced in December 2026 as a response on the ...
O. E. Lubenchenko
doaj   +1 more source

Narrative reporting by UK charities [PDF]

open access: yes, 2013
This study is the first in-depth study of the form and content of the narrative element of charities’ reporting documents. It offers insights into why charities choose to disclose (or not disclose) in their public reporting documents.Publisher ...
Connolly, Ciaran, Dhanani, Alpa
core   +2 more sources

Other title: Compliance and Control Audit Reports published in 2004; Other title: Financial and Compliance Audit Reports published in 2004

open access: yes, 2004
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Compliance and Control Audit Report : State Library (April 2004) Compliance and Control Audit Report : Arts Commission (April 2004) Compliance and Control Audit Report :
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

IMPLEMENTATION STATUS OF STANDARD AUDIT FILE - TAX IN THE EUROPEAN UNION MEMBER STATES AND VALUE ADDED TAX GAP [PDF]

open access: yesGlobal Economic Observer
In Romania and across the European Union member states, steps have been and are being taken to improve the collection of revenues for national budgets, and implicitly for the EU budget.
NICOLETA-CRISTINA MATEI   +2 more
doaj  

Transforming an antimicrobial stewardship program at a tertiary military medical center in Saudi Arabia: An institutional quality improvement report

open access: yesJournal of Infection and Public Health
Background: Antimicrobial resistance remains a major public health challenge, the World Health Organization has reaffirmed the priority of resistant Gram-negative pathogens in its 2024 Bacterial Priority Pathogens List and 2025 GLASS surveillance report.
Rana Almaghrabi   +9 more
doaj   +1 more source

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