Results 31 to 40 of about 4,430 (214)
This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting.
Erma Setiawati, Ratih Mar Baningrum
doaj +1 more source
Audit Committee Attributes and Timeliness of Corporate Financial Reporting in Nigeria [PDF]
In many studies the audit delay experienced in Nigeria firms attributes to external auditors. But this is not 100% true because before an external audit expresses an independent opinion on the financial statements, he needs to work with the internal ...
Hope Osayantin Aifuwa +2 more
doaj +1 more source
Premature termination on the audit procedures is the action taken by the auditor does not perform or ignore one or several audit procedures are required, but the auditor to document all audit procedures have been completed appropriately.
Natalia Kristanti, Lodovicus Lasdi
doaj +1 more source
Listed companies commonly appoint their incumbent annual auditors to audit a target company during a merger and acquisition (M&A). However, some companies choose an alternative auditor to perform the M&A audit.
Yang Han, Xi Wu, Shangkun Liang
doaj +1 more source
ABSTRACT Background PIK3CA‐related overgrowth spectrum (PROS) includes several rare overgrowth disorders resulting from somatic gain‐of‐function mutations in PIK3CA. Despite treatment advances, including the recent approval of alpelisib for PROS in the United States, literature detailing the patient experience with PROS is limited.
Vamsi Bollu +8 more
wiley +1 more source
Annual report 2014–15: auditing in the public interest [PDF]
The Annual Report 2014–15 provides a summary of the performance of Victorian Auditor-General\u27s Office (VAGO) in 2014–15 in fulfilling our purpose to provide assurance to Parliament on the accountability and performance of Victoria’s public sector ...
Victorian Auditor-General
core
Hexagon Fraud Theory Analysis on Financial Statement Fraud
The purpose of this study is to investigate the effect of Hexagon Fraud Theory (financial stability, external pressure, financial targets, nature of the industry, ineffective supervision, external auditor quality, auditor turnover, director turnover ...
Ratu Persada Pahlevi Pasca Mahardika +1 more
doaj +1 more source
ABSTRACT Background Sickle cell disease (SCD) is a chronic, inherited hemoglobinopathy that requires frequent hospitalization for disease‐related complications. Canadian data on inpatient care is limited. This study compared caregiver‐reported hospital experiences of children with SCD to those with cystic fibrosis (CF), a chronic, autosomal recessive ...
Hailey M. Zwicker +11 more
wiley +1 more source
This research aims at examining the effect of variable of Islamic work ethics and business ethics on the organizational and professional commitment, in which variable of professional commitment functions as intervening variable.
Leny Novianti, Hendra Gunawan
doaj +1 more source
ABSTRACT Background Central nervous system (CNS) involvement in childhood acute lymphoblastic leukemia (ALL) is assessed by cell counting and cytomorphology from cerebrospinal fluid (CSF) and is used for treatment stratification worldwide. The ratio of “CNS2” patients in clinical trials ranges from 3% to 40%, with unclear prognostic significance ...
Laura Almási +14 more
wiley +1 more source

