Results 161 to 170 of about 729 (249)

Economic Freedom and Audit Fees: Evidence From the USA

Accounting &Finance, EarlyView.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain, Ahsan Habib, Dinithi Ranasinghe, Marlissa Phillips   +3 more
wiley   +1 more source

Defence Contracting and Accrual‐Based Earnings Management

Accounting &Finance, EarlyView.
ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz, Juan Pedro Sánchez‐Ballesta, Natalia Utrero‐González, José Yagüe   +3 more
wiley   +1 more source

Healthcare judicialization: an analysis of indicators and official data on medications. [PDF]

Rev Bras Enferm
Bernardinis N, Gubert VT, Ferreira CM, Barreto JOM.   +3 more
europepmc   +1 more source

The correlation between sanction adjustments and drunk‐driving violations and related outcomes in Taiwan: A nationwide interrupted time series analysis

Addiction, EarlyView.
Abstract Background and aims Drunk‐driving accounts for a significant portion of traffic crashes in Taiwan. From 2008 to 2013, both the Taiwan Legislative Yuan and the federal administrative agencies collaborated to increase drunk‐driving penalties.
Ling‐Wei Kuo, Chien‐An Liao, Chi‐Tung Cheng, Chien‐Hung Liao, Chih‐Po Hsu, Chih‐Yuan Fu, Shih‐Ching Kang, Brett Olin, Chun‐Shiang Yang, Jen‐Fu Huang   +9 more
wiley   +1 more source

Recognition of medical error: It is not too late for an open disclosure - a narrative review. [PDF]

Clinics (Sao Paulo)
Miziara ID, Miziara CSMG.
europepmc   +1 more source

Progress and Poverty: Walter Rodney's Legacy

The American Journal of Economics and Sociology, EarlyView.
ABSTRACT The conventional view of human progress states that the more humanity makes progress, the less poverty is entrenched. But, global development is currently characterized by a persistent combination of economic progress and growing relative poverty. This endemic inequality has puzzled economists for years.
Franklin Obeng‐Odoom
wiley   +1 more source

Ethical dilemmas in nursing professionals' work. [PDF]

Rev Bras Enferm
Santos MJD, Martins MS, Nascimento VFD.
europepmc   +1 more source

The McKinleys of Punch: Politics and the Press in Melbourne, 1870s to 1920s

Australian Journal of Politics &History, EarlyView.
This article re‐examines the Melbourne Punch (1855–1925; known simply as Punch from 1900) as a political weapon in the cut‐and‐thrust of Victorian, local, and national politics, in the hands of its longest‐serving, but least‐known proprietor, Alexander McKinley (1848–1927).
Richard Scully
wiley   +1 more source

Inflammatory Skin Disease in Latin America: Treatment Challenges and Opportunities. [PDF]

J Inflamm Res
Mazzuoccolo LD, Angles MV, Cappetta ME, Soriano ER.   +3 more
europepmc   +1 more source

Practising Politics in a Disorderly Democracy

Australian Journal of Politics &History, EarlyView.
Taking as its starting point Ron May's scholarship on Papua New Guinea as a “disorderly democracy,” this article examines how politics is practised in the PNG Parliament. Using a case study of the events of late 2020, when a vote of no confidence against the Marape government was mooted but eventually failed to materialise, it adopts a practice theory ...
Kerryn Baker
wiley   +1 more source