Results 131 to 140 of about 24,462 (279)

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, Joost van Buuren, Ap Dijksterhuis, Daniel H. J. Wigboldus, William M. van der Veld   +4 more
wiley   +1 more source

Are Unaudited Firms More Likely to Disregard Tax Payments Prior to Bankruptcy? Small‐Firm Evidence From Sweden

International Journal of Auditing, EarlyView.
ABSTRACT Proponents of mandatory auditing claim that auditing reduces the risk of tax evasion and that firms disregarding tax payments distort competition because they operate with lower costs than firms that meet their tax obligations. To investigate this, we analyse data from a credit reference agency to examine whether unaudited firms are more ...
Irina Alexeyeva, Peter Frii, Ann‐Sofie Henrikson, Annina H. Persson, Oscar Stålnacke, Stefan Sundgren   +5 more
wiley   +1 more source

A prospective, phase IV study of ixazomib, pomalidomide and dexamethasone in patients with relapsed or refractory multiple myeloma

British Journal of Haematology, EarlyView.
Runfeng Zhang, Hong Yu, Miao Chen, Xiaoqi Qin, Jie Xiao, Yun Leng, Mingzhe Zhao, Jie Yu, Chunjie Qin, Xiuju Wang, Jingcheng Zhang, Wei Wang, Wenming Chen, Yanping Ma, Rong Fu, Junling Zhuang   +15 more
wiley   +1 more source

Toward an Ecumenical Metaphysics? A Response to Reviewers of Christ the Logos of Creation

International Journal of Systematic Theology, EarlyView.
Abstract After a series of promising ecumenical meetings in 1929 and 1931 with the Jesuit Erich Przywara, who advocated an analogical understanding of the relationship between God and world – doing so in part to ward off the danger posed by modern forms of pantheism – Karl Barth abruptly threw down the gauntlet and presented a serious obstacle to ...
John R. Betz
wiley   +1 more source

Bioinspired architected catalyst for efficient water purification: Bridging reactivity, reusability, and catalytic component utilization. [PDF]

Sci Adv
Zhou X, Zhang S, Xing H, Yan N, Huang X, Zhang X, Zhang X, Li X.   +7 more
europepmc   +1 more source

Máster IT-ISA

Territorial Intelligence, 2015
openaire   +2 more sources

The Effects of Political Exclusion: Threatened Needs and Decreased Affiliation With Increased Anger and Antisocial Inclinations

Journal of Applied Social Psychology, Volume 55, Issue 5, Page 305-321, May 2025.
ABSTRACT Social exclusion threatens psychological needs satisfaction, increases anger, and can contribute to group polarization. In two studies, we explored how political exclusion (vs. inclusion) influenced American voters' polarization. In Study 1 (N = 135, 60.7% Female, 61.5% White; Age M = 19.63), young adults were included or excluded in Cyberball
Katarina E. AuBuchon, Michelle L. Stock, Emily Raibley, Adrienne R. Carter‐Sowell, Paul J. Poppen   +4 more
wiley   +1 more source

Worker Heterogeneity and the Effect of Noncompetes on Firm Performance

Journal of Economics &Management Strategy, EarlyView.
ABSTRACT Using staggered state‐level changes in noncompete enforceability, we document that reduced enforcement increases profitability, valuation, productivity, and plant‐level growth in knowledge‐worker‐intensive firms relative to other firms. Critically, these gains are concentrated among the most productive knowledge‐worker firms, consistent with ...
Zhaozhao He, Modupe Babajide Wintoki
wiley   +1 more source

Immunogenicity and Protective Efficacy of the First Autogenous Aeromonas hydrophila Vaccine for Piaractus brachypomus

Journal of Fish Diseases, EarlyView.
ABSTRACT Aeromonas hydrophila is a major zoonotic bacterial pathogen responsible for haemorrhagic septicemia, substantial economic losses in aquaculture and increasing antimicrobial resistance among field isolates. It is also one of the main bacterial species associated with mortality outbreaks in pirapitinga, Piaractus brachypomus, culture in the ...
Layana Aparecida Batista Pereira, Juliana do Nascimento Ferreira, Laine Patricia Costa dos Santos, Larissa Andréia Ferreira Sampaio, Igor Bartolomeu Alves de Barros, Elizabeth Gusmão Affonso, Jefferson Yunis‐Aguinaga, Gustavo da Silva Claudiano   +7 more
wiley   +1 more source