Results 51 to 60 of about 4,648 (216)

Strategic Actions and Going-Concern Audit Opinions

, 2006
In this paper we examine the association between various types of strategic management actions by distressed companies and the likelihood that they receive a going-concern audit opinion. Prior going-concern studies that focus on the impact of non-financial information investigate particular operating turnaround initiatives, such as cost reduction ...
Bruynseels, Liesbeth, Willekens, Marleen
openaire   +1 more source

Audit Opinion and Earnings Management: Uncertainty in Going-concern

بررسی‌های حسابداری و حسابرسی, 2014
This study investigates the relationship between earningsmanagement and audit opinions. Qualified audit opinions are dividedin two categories: 1. qualified because of uncertainty in going-concern,and 2. qualified because of other reasons. Earnings management ismeasured by discretionary accruals with Jones model, adjusted Jonesmodel and Kothari et al ...
Mohammad Moradi, Mohammad Osoolian, Mohammad Norouzi   +2 more
openaire   +1 more source

Between soft power and suspicion: Chinese international students as diasporic actors in U.S.‐China geopolitical tensions

British Educational Research Journal, EarlyView.
Abstract This study examines the under‐theorized political role and identity of Chinese international students, who emerge as significant actors caught between U.S. soft power ambitions and rising geopolitical suspicion. Amid escalating U.S.‐China tensions, these students are forced to confront environments shaped by competing geopolitical discourses ...
Jing Yu
wiley   +1 more source

“They say we're a rights‐respecting school but nobody knows what that really means”: Children's rights implementation in a Scottish secondary school

British Educational Research Journal, EarlyView.
Abstract Education has been an enduring feature of international human rights law since the Universal Declaration of Human Rights in 1948 and is the only human right that is compulsory for children. Appearing in all major human rights treaties, including the UN Convention on the Rights of the Child, education is multidimensional and a multiplier of ...
Amy Hanna
wiley   +1 more source

Addressing racialised awarding gap in higher education: Insights from personal tutors

British Educational Research Journal, EarlyView.
Abstract Situated within a wider cross‐institutional research project, this article provides an in‐depth case study of one higher education (HE) institution, focusing on how personal tutors make sense of racialised degree awarding disparities for both undergraduate and postgraduate students, how they perceive their responsibilities, the challenges and ...
Benjamin Ajibade, Rick Hayman, Angela Hibbs, Josephine Gabi   +3 more
wiley   +1 more source

The Impact of Solvency and Liquidity on Going Concern Audit Opinion

Journal Economic Business Innovation
Purpose: This research aims to examine how a company's ability to meet its financial obligations and maintain adequate cash flows influences an auditor's assessment of going concern uncertainty for manufacturers listed on the Indonesia Stock Exchange.Method: A quantitative analysis of secondary data was performed using financial information from 228 ...
Devi Khusmawati, M. Muhayin A Sidik, Evi Yuniarti   +2 more
openaire   +1 more source

Lessons from primary school students' perceptions of the factors that influence school connectedness

British Educational Research Journal, EarlyView.
Abstract School connectedness is critical to improving students' health, development and wellbeing. Research into primary school students' perceptions of the factors that influence their sense of connectedness is essential for identifying practices that promote success.
Jordana F. Hoenig, Therese M. Cumming
wiley   +1 more source

University strategy in transnational higher education: The strategic approaches of newly established and ‘small’ international branch campuses

British Educational Research Journal, EarlyView.
Abstract Newly established international branch campuses (IBCs) commence operations without a student body, and even after several years, many institutions fail to grow beyond 500 students. Despite having unique strategic needs, small IBCs are largely overlooked in the higher education literature.
Stephen Wilkins, Joe Hazzam
wiley   +1 more source

Going Concern Audit Opinion in Agricultural Sector

Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019), 2020
Intan Rahayu, Laras Pratiwi
openaire   +1 more source

‘…It was my choice to see how I can acquire this Western world education… and I'm happy…’: Structuration and the dialectic nature of being a Nigerian university student in the UK

British Educational Research Journal, EarlyView.
Abstract This paper examines the experiences of Nigerian cross‐border students in UK higher education, focusing on how colonial legacies continue to shape the interplay between structure and agency. Three key themes emerged in the analysis of the data: First, the persistence of a ‘West is Best’ mentality reflects the internalisation of colonial ...
Jennifer Marshall, Jack Bryne Stothard
wiley   +1 more source