Results 101 to 110 of about 197 (174)
Audit Quality From a Service Perspective: A Systematic Literature Review
Accounting Perspectives, EarlyView.ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha +3 more
wiley +1 more source
Auditor Task Prioritization Hiérarchisation des tâches d’audit
Contemporary Accounting Research, EarlyView.ABSTRACT We study how auditors prioritize tasks and how variations in task order influence auditors' performance. Drawing on conservation of resources theory, we develop and test our hypotheses through three experiments involving over 350 professional auditors. The first two experiments assess the impact of task order on performance.
Bart Dierynck, Christian P. H. Peters
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley +1 more source
Turkronicles: Diachronic Resources for the Fast Evolving Turkish Language
Over the past century, the Turkish language has undergone substantial changes, primarily driven by governmental interventions. In this work, our goal is to investigate the evolution of the Turkish language since the establishment of T\"urkiye in 1923 ...
Bayırlı, İsa Kerem +2 more
core
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 +2 more
wiley +1 more source
Geophysical Monograph Series, Page 1-26., 2021 Exploring the links between Large Igneous Provinces and dramatic environmental impact
An emerging consensus suggests that Large Igneous Provinces (LIPs) and Silicic LIPs (SLIPs) are a significant driver of dramatic global environmental and biological changes, including mass extinctions.
Richard E. Ernst +8 more
wiley +1 more source
Animal Conservation, EarlyView.Using fecal DNA metabarcoding, we quantified dietary overlap among reintroduced fishers and sympatric coyotes, bobcats, and Pacific martens in Washington's North Cascades. Niche overlap was substantial for common prey but varied with body size, revealing fine‐scale resource partitioning that may limit fishers' access to energetically efficient prey ...
Kayla A. Shively +7 more
wiley +1 more source
Oral Health‐Related Quality of Life of Western Australian Refugee Children With Childhood Caries
Australian Dental Journal, EarlyView.ABSTRACT Objectives Dental caries remains the most common chronic childhood condition and in Australia persists as a leading cause of potentially preventable hospitalisation. Despite various public health initiatives and improvements in oral health among the wider community, significant disparities exist among refugee families due to the unique ...
Jilen Patel +5 more
wiley +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract A longstanding puzzle in the African land rental market literature is the often‐observed discrepancy between the number of tenants (renters‐in) and the much smaller number of landlords (renters‐out) in survey data. If this discrepancy derives from systematic biases in survey data responses on rental market participation, then the existing body
Gashaw T. Abate +3 more
wiley +1 more source
Determinants of Immunoglobulin‐G N‐Glycan Patterns in the Aging General Population
Allergy, EarlyView.The effect of demographic and lifestyle factors on IgG N‐glycosylation, which determines IgG's inflammatory response, remains poorly characterized. Aging, higher BMI, female sex, smoking, and heavy alcohol consumption are determinants of IgG N‐glycome patterns, which are indicative of inflammation. Women exhibit a distinct change in IgG N‐glycosylation
Samantha Leonard +10 more
wiley +1 more source