Results 11 to 20 of about 581,943 (291)

The Relationship between Normal and Abnormal Audit Fees and Financial Restatements [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2020
The present study aims to analyze the relationship between normal and abnormal audit fees on financial restatements.This article benefits from an applied method, and the statistical method used includes a panel regression pattern.
Reyhaneh Khafi
doaj   +1 more source

Impact of Board Incentives and Board Interlocks on Audit Fees [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2020
This study aims to examine how board incentives and board interlocks affect audit fees. Using multiple linear regression with panel data, this research shows a significant relationship between the board incentives and future audit fees. In contrast, this
Elham Chenari
doaj   +1 more source

Policy-makers’ conception of patient non-attendance fees in specialist healthcare: a qualitative document analysis

open access: yesBMJ Open, 2023
Objectives Patients missing their scheduled appointments in specialist healthcare without giving notice can undermine efficient care delivery. To reduce patient non-attendance and possibly compensate healthcare providers, policy-makers have noted the ...
Eli Feiring, Joar Røkke Fystro
doaj   +1 more source

Audit Fees: The Role of Regulation of Audit Services Fees [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2022
Objective: Low audit fees and low balling are among the most important concerns of audit firms and authority bodies, since low audit fees can result in low audit effort, low audit quality and finally low financial reporting.
Mehdi Yari   +3 more
doaj   +1 more source

The impact of audit committee expertise on audit quality: Evidence from UK audit fees

open access: yes, 2017
Governance regulators currently place great emphasis on ensuring the presence of financial expertise on audit committees (Sarbanes-Oxley, 2002; UK Corporate Governance Code 2010–2016).
Chaudhry Ghafran, N. O’Sullivan
semanticscholar   +1 more source

«La Belle et la Bête» au XXIe siècle et les défis d’une nouvelle vision de la masculinité: La Mécanique du cœur de Mathias Malzieu [PDF]

open access: yes, 2014
This article talks about Mathias Malzieu’s novel La Mécanique du coeur, as a modern version of the fairy tale The Beauty and the Beast, comparing it as well with Tim Burton’s film Edward Scissorhands.
González de la Llana Fernández, Natalia
core   +2 more sources

Le sourire des fées

open access: yesFééries, 2008
The Fairy’s Smile : The origins of the marvellously funnyIn his introductory chapter, Jean Mainil analyses the origins of the « marvellous funny » side of the fairy tale.
Jean Mainil
doaj   +1 more source

Brain synchronization during perception of facial emotional expressions with natural and unnatural dynamics. [PDF]

open access: yesPLoS ONE, 2017
Research on the perception of facial emotional expressions (FEEs) often uses static images that do not capture the dynamic character of social coordination in natural settings.
Dionysios Perdikis   +6 more
doaj   +1 more source

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