Results 221 to 230 of about 2,026,814 (373)

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

Accounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall, Regan N. Schmidt, Michael J. Wynes   +2 more
wiley   +1 more source

Time-varing effect of policy uncertainty on A-share industry returns- A novel Bayesian approach. [PDF]

PLoS One
Zhu T, Liu J, Zeng D, Miao X.
europepmc   +1 more source

Convergence On A Global Accounting Standard For Leases Impacts Of The FASB/IASB Project On Lessee Financial Statements

, 2011
Bob G. Kilpatrick, Nancy L. Wilburn
openalex   +2 more sources

A framework for capturing indirect impacts in site‐level screening for biodiversity risks

Methods in Ecology and Evolution, EarlyView.
Abstract Site‐based industrial operations such as mining, oil and gas extraction and renewable energy development are associated with many direct and indirect impacts on biodiversity. Consideration of the full range of these impacts when selecting a buffer distance to approximate the Area of Influence (AoI) of a project is critical for effective ...
Divya Narain, Jacob Bedford, Elspeth Grace, Alfred Muge, Aime Rankin, Matthew I. Jones, Sebastian Dunnett   +6 more
wiley   +1 more source

Serum Concentration of Selected Per- and Polyfluoroalkyl Substances (PFAS) by Industry and Occupational Groups Among US Adult Workers, NHANES 2005-2014. [PDF]

Am J Ind Med
Gu JK, Charles LE, Lim CS, Mnatsakanova A, Anderson S, Dzubak L, McCanlies E.   +6 more
europepmc   +1 more source

An evaluation of how lessees transitioned to IFRS 16 Leases and the impact on financial reports: Implications for standard setters

Sebastian Onie, Helen Spiropoulos, Peter Wells   +2 more
openalex   +1 more source

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

Abacus, EarlyView.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen, Niclas Hellman, Tomas Hjelström, Jasmina T. White   +3 more
wiley   +1 more source

Who gets frustrated? Identifying individuals prone to frustration using a latent profile analysis. [PDF]

Front Psychol
Yazdi H, Ljung Aust M, Wickman C, Bujacz A, Kowalski L, Lundström JN.   +5 more
europepmc   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

Enhancing clinical laboratory quality in Rwanda: addressing healthcare expectations and future fitness - insights from observations and perspectives of physicians and laboratory professionals. [PDF]

BMC Health Serv Res
Nzabahimana I, Namatovu F, Uwineza A, Rusanganwa V.   +3 more
europepmc   +1 more source