Results 31 to 40 of about 45,021 (303)

Influence of Internal Audit On the Quality of Financial Statements

open access: yesJurnal Ekonomi, Bisnis & Entrepreneurship, 2020
The quality of financial reports is one of the critical aspects for capital owners in assessing the company's success in its business. Previous research has shown a positive relationship between internal audits and the presentation of quality financial statements.
Maulana Yusup, Djadjun Juhara
openaire   +2 more sources

Teachers’ Motivation to Participate in Internal Audit as a Factor of Educational Quality

open access: yesBaltic Journal of Sport and Health Sciences, 2018
In recent years a strategy of high quality education has been established in education policy, stimulating the adoption of transparent education quality assessment system, the basic component of which is internal / external audit.
Liudmila Rupšienė, Vilija Targamadzė
doaj   +1 more source

The Defects and Improvements of the Internal Control Audit in Chinese Universities with respect to the Probabilistic Hesitant Fuzzy Environment

open access: yesComplexity, 2021
This paper analyzes the survey data and qualitative evaluation information of the internal control audit of some universities directly under the Ministry of Education of China (MEC) by using the principal component analysis.
Jingjuan Zhu   +4 more
doaj   +1 more source

Internal Audit Effectiveness: an Ethiopian public sector case study [PDF]

open access: yes, 2007
Purpose – The purpose of the study is to identify factors impacting the effectiveness of internal audit services. Design/methodology/approach – Based upon a case study of a large public sector higher educational institution in Ethiopia, the paper ...
Mihret, Dessalegn Getie   +3 more
core   +1 more source

Hyperosmotic stress‐induced redistribution of pre‐mRNA cleavage factor I subunits is associated with shifts in alternative polyadenylation

open access: yesFEBS Open Bio, EarlyView.
Hyperosmotic stress triggers the relocation of the CFIm complex from the nucleus to the cytoplasm. This shift creates a nuclear ‘stoichiometric bottleneck’, limiting CFIm availability for mRNA processing. Consequently, specific mRNAs like NUDT21 and DICER1 undergo targeted 3′UTR shortening, demonstrating how spatial protein dynamics drive rapid ...
Hitomi Soumiya   +2 more
wiley   +1 more source

Audit Committees and Financial Reporting Quality [PDF]

open access: yes, 2013
This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core  

Temporal Trends and Short‐ and Long‐Term Mortality of People With Acute Myocardial Infarction and Rheumatoid Arthritis: A Nationwide Cohort Study

open access: yesArthritis Care &Research, EarlyView.
Objective We investigated whether a diagnosis of rheumatoid arthritis (RA) affects the quality of inpatient acute myocardial infarction (AMI) care and long‐term mortality post‐AMI. Methods We analyzed data from 784,091 adults, 6,047 with a diagnosis of RA, from England and Wales hospitalized with AMI between 2005 and 2019 from the Myocardial Ischaemia ...
Megan Butler   +8 more
wiley   +1 more source

Evaluation of a Novel Electric Health Record Sidecar Application to Display Rheumatoid Arthritis Clinical Outcomes During Clinic Visits: Results of a Stepped‐Wedge Cluster Randomized Pragmatic Trial

open access: yesArthritis Care &Research, EarlyView.
Objective We developed a novel electronic health record sidecar application to visualize key rheumatoid arthritis (RA) outcomes, including disease activity, physical function, and pain, via a patient‐facing graphical interface designed for use during outpatient visits (“RA PRO dashboard”).
Gabriela Schmajuk   +16 more
wiley   +1 more source

INTERNAL AUDIT QUALITY AND PERFORMANCE OF PUBLIC TERTIARY INSTITUTIONS IN OSUN STATE, NIGERIA

open access: yesMalete Journal of Accounting and Finance, 2023
Despite the presence of internal audit mechanism in most public tertiary institutions, evidence has shown that most of them have experienced audit failure in recent years with consequential effect on the effectiveness and efficiency in quality of ...
Khadijah Adeola IDOWU, IBRAHIM Jimoh
doaj  

Retractions in Rheumatology: Trends, Causes, and Implications for Research Integrity

open access: yesArthritis Care &Research, EarlyView.
Objective We aimed to describe the trends and main reasons for study retraction in rheumatology literature. Methods We reviewed the Retraction Watch database to identify retracted articles in rheumatology. We recorded the main study characteristics, authors’ countries, reasons for retraction, time from publication to retraction, and trends over time ...
Anna Maria Vettori, Michele Iudici
wiley   +1 more source

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