Results 101 to 110 of about 145 (141)
Contemporary Economic Policy, EarlyView.Abstract Climate shocks threaten rural livelihoods in Malawi, yet households adopt diverse coping strategies to mitigate welfare losses. Using three‐wave Living Standards Measurement Study–Integrated Surveys on Agriculture panel data (2013–2019) and household fixed‐effects models, this study examines how climate shocks affect food security and ...
Suyeon Ro, Jongwook Lee
wiley +1 more source
Dental Flossing and Oral Health Outcomes in Adults Over A 10‐Year Period: A Cohort Study
International Journal of Dental Hygiene, EarlyView.ABSTRACT Objective To analyse the effect of flossing on dental caries and periodontal conditions in adults from Sobral, Ceará, Brazil over 10 years. Methods This was a prospective cohort. The sample was 260 adults (aged 27–31) who participated in 2012 and 2022 follow‐ups.
Icaro Santiago de Aquino +5 more
wiley +1 more source
On the Books of Sakızlı İsa Attributed to Bolevî İsa Efendi
İstanbul Üniversitesi Edebiyat Fakültesi Türk Dili ve Edebiyatı DergisiSibel Murad
doaj +1 more source
International Journal of Auditing, EarlyView.ABSTRACT Using data pertaining to China's mandatory two‐signature regime, under which a certified public accountant licensed as an audit manager can serve as an audit report signatory, we examine whether reallocating accountability within the audit engagement team is associated with audit quality.
Yanming Cao +3 more
wiley +1 more source
International Journal of Auditing, EarlyView.ABSTRACT The implementation of enhanced auditor reporting requirements has changed how the audit report conveys information about the appropriateness of the reporting entity's use of the going concern assumption. In response to audit practitioners' concerns about how financial statement users respond to going concern matters reported as a Material ...
Rebecca Mattocks, Soon‐Yeow Phang
wiley +1 more source
Changes in Audit Risk Responses During Times of Crisis: Evidence From Key Audit Matters in China
International Journal of Auditing, EarlyView.ABSTRACT This study examines how auditors adjust their risk responses to the COVID‐19 pandemic, an exogenous shock that heightened uncertainty and constrained access to audit evidence. Using manually collected audit‐procedure disclosures from Key Audit Matters (KAMs) for Chinese A‐share listed companies from 2017 to 2022, we employ a generalized ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang
wiley +1 more source
Exploring Intuition in Auditing: A Mixed‐Methods Field Study
International Journal of Auditing, EarlyView.ABSTRACT Several scholars have argued that intuition plays a significant role in auditor judgement and decision‐making (JDM); however, there is limited scientific insight into whether, to what extent and how intuition is perceived in practice. This mixed‐methods field study explores the perceived use of intuition in auditing.
Edwin Hummel +4 more
wiley +1 more source
Gender Justice in the Triple Planetary Crisis: A Scoping Review
Journal of Advanced Nursing, EarlyView.ABSTRACT Aim To identify and report how gender justice is conceptualised and discussed in contemporary health literature in relation to the Triple Planetary Crisis of climate change, pollution and biodiversity loss, with a particular focus on the experiences of women and gender‐diverse populations, and the representation of nurses and other healthcare ...
Catelyn Richards +7 more
wiley +1 more source