Results 21 to 30 of about 11,203 (255)

The effect of government internal auditors moral reasoning and situational pressure on the tendency to commit fraud when auditing: An experimental study

open access: yesJournal of Economics, Business & Accountancy Ventura, 2015
This study aims to examine the effect of government internal auditors moral levels and situational pressures on the tendency to commit fraud when conducting audit.
Novita Puspasari, Meutia Karunia Dewi
doaj   +1 more source

Barriers to effective corporate governance principles in state-owned enterprises in Zimbabwe

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2022
The purpose of this article is to discuss the barriers to effective corporate governance principles in state-owned enterprises (SOEs) in Zimbabwe in order to have an influence on policy debates.
Job Dubihlela, Henry Mukono
doaj   +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

The Effect of Six Sigma Standards on the Quality of Financial Statements through Internal Auditing as a Mediating Variable (A field Study on commercial banks in city of Sana’a (

open access: yesمجلة الدراسات الاجتماعية
Previous studies have highlighted the importance of Six Sigma standards in enhancing the efficiency of internal auditing, alongside the role of internal auditing in improving the quality of financial reports. However, the impact of Six Sigma standards on
Tareq Aljumaei
doaj   +1 more source

Risk of Retinopathy Associated with Long‐Term Use of Hydroxychloroquine in Patients with Rheumatic Diseases: A Systematic Review and Meta‐Analysis

open access: yesArthritis Care &Research, Accepted Article.
Objective We aimed to estimate the prevalence and cumulative incidence of hydroxychloroquine retinopathy (HCQ‐R) and its risk factors among long‐term HCQ users with rheumatic diseases through a systematic review and meta‐analysis of observational studies that used spectral‐domain OCT (SD‐OCT) for screening. Methods A systematic search of PubMed, Scopus,
Narsis Daftarian   +4 more
wiley   +1 more source

High‐Fidelity Synthetic Data Replicates Clinical Prediction Performance in a Million‐Patient Diabetes Cohort

open access: yesAdvanced Science, EarlyView.
This study generates high‐fidelity synthetic longitudinal records for a million‐patient diabetes cohort, successfully replicating clinical predictive performance. However, deeper analysis reveals algorithmic biases and trajectory inconsistencies that escape standard quality metrics. These findings challenge current validation norms, demonstrating why a
Francisco Ortuño   +5 more
wiley   +1 more source

Recent Advances and Perspectives on Field‐Effect Transistors for Artificial Visual Neuromorphic Systems

open access: yesAdvanced Science, EarlyView.
This review presents a comprehensive overview of FET‐based visual neuromorphic systems, covering their semiconductor materials, core device architectures, and operating mechanisms. It further reviews their implementation in emulating biological visual functions, addresses current technological challenges, and outlines future development directions. The
Liu Yaqian   +11 more
wiley   +1 more source

The Relationship between the Expenditures on Internal Audit Resources and the Expenditures on External Audit Services [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2003
There are two readily identifiable areas of a business firm’s operations that require the use of professional auditing services. These areas parallel the organizational forms that the audit services take.
Y. Hassas Yeganeh, S. H. Alavi Tabari
doaj  

Internal auditing - a management function

open access: yesSouth African Journal of Business Management, 1969
The internal auditor first gained recognition as a checker of financial information and arithmetical accuracy, and as a verifier of cash and other assets and acted as a general supplement to the external audit function.
George Stroh
doaj   +1 more source

Compensatory Interplay Between Clarin‐1 and Clarin‐2 Deafness‐Associated Proteins Governs Phenotypic Variability in Hearing

open access: yesAdvanced Science, EarlyView.
Functional compensation between clarin‐1 and clarin‐2 in cochlear hair cells. Hearing loss associated with CLRN1 mutations shows striking phenotypic variability; however, the underlying mechanisms remain poorly understood. This study reveals that clarin‐1 and clarin‐2 function cooperatively in cochlear hair cells to sustain mechanoelectrical ...
Maureen Wentling   +17 more
wiley   +1 more source

Home - About - Disclaimer - Privacy