Results 31 to 40 of about 792 (128)
Journal of Community Psychology, Volume 53, Issue 7, September 2025.ABSTRACT Aims This study aimed to explore the experiences of Muslim mental health service users and providers in Ontario, Canada. With a focus on understanding mental health service barriers and facilitators, the research also sought to identify service user and provider recommendations and highlight the capacity for addressing gaps within service ...
Syed Faruk +2 more
wiley +1 more source
Journal of Geophysical Research: Machine Learning and Computation, Volume 2, Issue 3, September 2025.Abstract The internal structures of asteroids are estimated iteratively via a classic gravity‐field‐inversed method on the ground computer in the post‐mission phase due to a large amount of gravity data. This paper develops a flight‐information‐perceived approach that has a superb capacity for constructing the interiors of a differentiated celestial ...
Y. Liang +3 more
wiley +1 more source
Jurnal Akuntansi dan KeuanganKey Audit Matters (KAM), recently mandated by ISA 701, aim to enhance audit transparency by addressing critical audit areas. This study provides empirical evidence on the impact of financial performance and audit fees on KAM disclosures. Furthermore, it
Novia Gita Rhamadhani, Dina Heriyati
doaj +1 more source
Valuation Specialist, Earnings Persistent and Level 3 Fair Value Measurements
Accounting &Finance, Volume 65, Issue 3, Page 2866-2893, September 2025.ABSTRACT We investigate the significance of valuation specialists within audit teams in shaping the association between earnings persistence and banks' exposure to Level 3 fair value measurements (FVMs). Using a sample of international banks, we find that a bank's exposure to Level 3 FVMs improves earnings persistence only when auditors engage ...
Chen Bu, Yuyu Zhang, Daifei Yao
wiley +1 more source
Factors Affecting Key Audit Matters Disclosure: Evidence from the Republic of Serbia
ManagementResearch Question: Which factors influence the level of disclosure of Key Audit Matters (KAMs) in the auditors’ reports of companies listed on the Belgrade Stock Exchange (BSE) in the period 2021–2023?
Jovana Stojanović +2 more
doaj +1 more source
Journal of Separation Science, Volume 48, Issue 4, April 2025.ABSTRACT Since the introduction of azoles as antifungals in 1979, they gradually gained a spotlight in both medicinal and industrial fields. Other than being the leading antifungal medicinal drug agents, azoles have also been a major pesticide in agricultural industry.
Tuuliina Tuominen +3 more
wiley +1 more source
International Journal of Auditing, Volume 29, Issue 2, Page 243-259, April 2025.ABSTRACT This exploratory study investigates the implementation of key audit matters (KAM) in audit reports under ISA701 to better understand how KAM disclosures may help narrow the audit expectations gap. The study draws on findings from semi‐structured interviews with 28 professional stakeholders from the Kingdom of Saudi Arabia (KSA).
Saeed Al Qahtani +3 more
wiley +1 more source
, 2014 Bakgrund: Finanskriser, företagskonkurser och olika skandaler runt om i världen har resulterat i att revisorns tillförlitlighet har ifrågasatts och förtroendet för revisionsbranschen har skadats. Det bristande förtroendet tyder på att det finns skillnader mellan användarna av den finansiella rapporten och revisorernas förväntningar gällande revisionens
Djavadpour, Maral, Larsson, Jenny
openaire +1 more source
The effect of ISA 701 on audit quality, audit costs, and corporate governance´s mediating effect
, 2022 Formålet med denne masteroppgaven er å undersøke om implementeringen av ISA 701 har ført til økt revisjonskvalitet og økte revisjonskostnader for svenske børsnoterte selskaper. ISA 701 introduserte et nytt rapporteringsregime, som stiller krav til at revisor skal omtale sentrale forhold ved revisjonen for å øke informasjonsverdien til ...
openaire +1 more source