Results 21 to 30 of about 1,843,700 (291)

The joint effect of investors’ trait scepticism and the familiarity and readability of key audit matters on the communicative value of audit reports

China Journal of Accounting Studies, 2023
Accounting studies have inconsistent conclusions about whether including Key Audit Matters (KAM) improves the communicative value of audit reports. We experimentally investigate the joint effect of investors’ trait scepticism and the familiarity and ...
Xin Xu, Fengying Ye, Yasheng Chen
doaj   +1 more source

Are Joint Audits a Proper Instrument for Increased Audit Quality?

British Journal of Applied Science & Technology, 2015
Joint audits are recently controversial discussed to increase audit quality and decrease audit market concentration in Europe, complementing the existing and future rotation rules by the 8th EC directive. First, this article presents a theoretical foundation of joint audits. In this context, the main influences on low balling are presented.
Velte, Patrick, Azibi, Jamel
openaire   +3 more sources

Exploring the drivers of irregular spending in the EU cohesion policy

Regional Studies, Regional Science
The regularity and legality of EU spending, i.e., the conformity of the expenditures incurred with the applicable legislation, are important measures of its efficiency. They are also key pre-conditions for the effectiveness of EU funds. The present paper
Francesco Foglia, Francesco Molica, Anabela M. Santos   +2 more
doaj   +1 more source

Self‐Regulated Learning Meets AI: Reinterpreting Self‐Regulation, Co‐Regulation, and Socially Shared Regulation in Human–AI Interaction

New Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley   +1 more source

The influence of auditor and auditee on mandatory audit fees in France

GECONTEC: Revista Internacional de Gestión del Conocimiento y la Tecnología
This study employs a pluralistic theoretical framework, integrating the Resource-Based View, neo-institutional, and governance theories, to identify factors explaining joint audit fees. Utilizing a panel dataset of 116 firms over six years (totaling 696
Sami Ben Larbi, Eustache Ebondo Wa Mandzila, Jihène Meniaoui, Ernesto Tapia Moor   +3 more
doaj   +3 more sources

Ethical Foreground and Background in Adult Educator Work

New Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Adult educators work in a complex ethical environment. The very act of contributing to the learning of another is fraught with moral overtones. In this paper we consider the ethical dimensions of adult educator practice by distinguishing the ethical features of the context or ‘background’ of practice from the ethical capabilities and decision ...
Steven Hodge, Sonal Nakar
wiley   +1 more source

Deep Learning Pose Estimation for Phenotyping of Co‐Occurring Hyperkinetic Movement Disorders

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To explore whether routine outpatient video combined with deep learning‐based pose estimation and clinically interpretable kinematic features can support multi‐label phenotyping of co‐occurring hyperkinetic movement disorders (HMDs).
Laura Cif, Diane Demailly, Gabriella A. Horvàth, Juan Dario Ortigoza Escobar, Nathalie Dorison, Mayté Castro Jiménez, Cécile A. Hubsch, Thomas Wirth, Gun‐Marie Hariz, Sophie Huby, Morgan Dornadic, Zohra Souei, Muhammad Mushhood Ur Rehman, Simone Hemm, Mehdi Boulaymen, Eduardo M. Moraud, Jocelyne Bloch, Xavier Vasques   +17 more
wiley   +1 more source

Auditors’ characteristics and timeliness of listed family-owned firms in Nigeria [PDF]

Contabilitate şi Informatică de Gestiune
Research question: What are the effects of auditors’ characteristics on timeliness of financial reporting among listed family-owned firms in Nigeria?
Rachael Modupe Gbadamosi, Muyiwa Ezekiel Alade   +1 more
doaj   +1 more source

A Return to Normality: A Descriptive Qualitative Interview Study Exploring the Patient Experience of Gout Flare Resolution

Arthritis Care &Research, EarlyView.
Objective Although the definition of a gout flare is well established, the state of gout flare resolution has not yet been defined. This study aimed to explore patients’ experiences and perceptions of gout flare resolution. Methods Semistructured interviews were conducted with 24 people with gout, guided by open‐ended questions exploring their ...
Sarah Stewart, Anne Horne, Angelo Gaffo, Lisa K. Stamp, N. Lawrence Edwards, Nicola Dalbeth   +5 more
wiley   +1 more source

Determining factors of the quality of joint audit: Tunisian context

Contabilitate şi Informatică de Gestiune, 2019
Research question: Identify the significant determinants of the quality of joint audit in the context of Tunisian companies. Motivation: Few studies have been conducted on the determinants of the quality of the joint audit in the Tunisian context.
Lassaad Abdelmoula, Habib Afess
doaj   +1 more source