Results 221 to 230 of about 28,110 (294)

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Effectiveness of legally mandated non-custodial drug and alcohol treatment orders for improved health, well-being, global functioning and quality of life: a systematic review and meta-analysis. [PDF]

Health Justice
Campbell P, Cowie J, Davis B, Fenton C, Todhunter-Brown A, Bissozo Hernandez H, Hoyle L, Carver H, Connell C, Dumbrell J, Hill R, Blacklaw F, NIHR Evidence Synthesis Scotland InitiativE (NESSIE), France EF.   +13 more
europepmc   +1 more source

Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies Intermédiation réglementaire en temps de crise : incidence de la surveillance indépendante sur le fonctionnement des organismes comptables professionnels

Contemporary Accounting Research, EarlyView.
ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer, Roel Boomsma, Chris Humphrey   +2 more
wiley   +1 more source

Interpol review of forensic image and video analysis, 2022-2025. [PDF]

Forensic Sci Int Synerg
Geradts Z, van Lierop S, Kombrink M.
europepmc   +1 more source

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

Abacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew, Max Baker, Xiaojiao Wang, Monique Sheehan   +3 more
wiley   +1 more source

Injection‑induced sciatic nerve injuries in Turkey: a public health and patient safety analysis of Supreme Court decisions. [PDF]

BMC Med Ethics
Issı ES, İncebacak F.
europepmc   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

Abacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 more
wiley   +1 more source

The lack of legal protections in the United States to prevent commercializing the dead for education and research: Consequences and risks to anatomists. [PDF]

Anat Sci Educ
Johnson LE.
europepmc   +1 more source