Results 101 to 110 of about 33,677 (303)

Perceptions of auditor independence: U.K. evidence [PDF]

open access: yes, 1999
The reality and perception of auditor independence is fundamental to public confidence in financial reporting. A new Independence Standards Board was set up in the U.S.
Vivien Beattie   +8 more
core   +1 more source

THE IMPACT OF AUDIT QUALITY ON FIRM’S PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

open access: yesGusau Journal of Accounting and Finance
The study examines the relationship between audit quality and firm’s performance of listed consumer goods firms in Nigeria, it used both the agency theory and credibility theory.
Fatima Shehu Giwa   +2 more
doaj   +1 more source

The Herfindahl neutral point: A firm‐level threshold for managing market concentration with evidence from US hog packing

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This paper derives a firm‐level threshold, the Herfindahl Neutral Point, from the standard concentration index used in merger review. At this threshold, a marginal expansion leaves the index unchanged. Firms below the threshold reduce concentration when they expand; firms above it increase concentration.
Andrew J. Keller, Krishna P. Paudel
wiley   +1 more source

NO NĀ PUA: Exploring the feasibility of culture‐based social prescribing on firefighters' wellbeing in Hawaiʻi

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract Firefighters face an array of stressors due to the demands of their occupation, leading to a high prevalence of mental health challenges. Social prescribing represents a novel approach to healthcare that emphasizes a holistic view of health and wellbeing.
Janice Ikeda   +2 more
wiley   +1 more source

Spectrum of Congenital Anomalies in Myhre Syndrome—Insights Into Effects Brought by Altered TGF‐β Signaling via Gain‐of‐Function Variants in SMAD4

open access: yesAmerican Journal of Medical Genetics Part C: Seminars in Medical Genetics, EarlyView.
ABSTRACT Myhre syndrome is a rare genetic disorder characterized by progressive multisystem involvement. Gain‐of‐function missense heterozygous variants affecting the Ile500 residue and Arg496 residue of the SMAD4 gene are implicated in this condition.
Kawmadi Gunawardena   +13 more
wiley   +1 more source

The Data Audit Framework: a toolkit to identify research assets and improve data management in research led institutions [PDF]

open access: yes, 2008
Although vast quantities of data are being created within higher education, few institutions have formal strategies in place for curating these research outputs in the longterm. Moreover there appears to be a lack of awareness as to exactly what data are
Jones, Sarah   +5 more
core  

Quantitative Photo‐Reforming of Biomass to CO Spurred by In Situ Protonation of Carbon Dioxide Radical Anions

open access: yesAngewandte Chemie, EarlyView.
A “two‐in‐one” photoreduction strategy enabled by electron‐rich yolk Cd species both remote from and adjacent to sulfur vacancies is delivered to be ultraselective for the reduction of O2 and •CO2− in situ formed on the shell Bi2S3 composition (hole) by water oxidation and oxidative C–C cleavage of various biomass organic acids, furnishing CO with > 99%
Tengyu Liu   +5 more
wiley   +2 more sources

AUDIT QUALITY AND EARNING MANAGEMENT OF LISTED INSURANCE COMPANIES IN NIGERIA

open access: yesGusau Journal of Accounting and Finance, 2020
This study examines audit quality and earnings management of listed Insurance companies in Nigeria over the period of 5 years (2015-2019). The study used simple random sampling technique to arrive at sample size of ten (10) insurance companies listed ...
Abubakar Abubakar   +2 more
doaj  

New Zealand Joint Registry data underestimates the rate of prosthetic joint infection

open access: yesActa Orthopaedica, 2016
Background and purpose — Recent studies have revealed deficiencies in the accuracy of data from joint registries when reoperations for prosthetic joint infections (PJIs) are reported, particularly when no components are changed.
Mark Zhu   +4 more
doaj   +1 more source

Implementing Indigenous Data Sovereignty in Australia: A Five‐Phase Framework for Indigenous Data Governance

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This article presents the development of a five‐phase Indigenous Data Governance (IDGov) Framework in Australia, focusing on partnerships between the Aboriginal Community Controlled Health Organisation (ACCHO) sector and non‐Indigenous health entities.
Jacob Prehn   +4 more
wiley   +1 more source

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