Results 21 to 30 of about 919,300 (207)

ISA 701: Key Audit Matters - An exploration of the rationale and possible unintended consequences in a South African

Journal of Economic and Financial Sciences, 2017
The New International Standard of Auditing (ISA) statement number 701 titled key audit matters (KAM) has been reported as one of the most significant changes to the audit profession and the manner in which audit reports are to be delivered.
Milton Segal
doaj   +1 more source

Does the disclosure of key audit matters improve the audit quality for sustainable development: Empirical evidence from China.

PLoS ONE, 2023
In this paper, taking the 14837 annual audit reports of 4159 listed companies in Shanghai and Shenzhen Stock Exchanges from 2017 to 2020 as samples, and taking the information entropy value of KAM disclosures and the type of audit opinion as the agent ...
Jintian Lin
doaj   +1 more source

12 tools to face sustainability reporting

, 2017
http://reporting-times.com ...
Brand, Fridolin S., Brunner, Elgin, Daub, Claus-Heinrich, Winistörfer, Herbert   +3 more
core   +3 more sources

Board diversity reporting [PDF]

, 2018
The majority of the UK’s largest companies have adopted policies on boardroom diversity but their reporting to stakeholders needs to improve. Research conducted for the Financial Reporting Council (FRC) by the University of Exeter Business School shows ...
Opara, V, Sealy, R, Tilbury, L, Page, A
core   +3 more sources

Pilot phase evaluation of the elective general practice class: results of student surveys of the first two years

GMS Journal for Medical Education, 2017
Background: Primary health care in rural regions is currently undergoing a global crisis in respect of the next generation of practitioners. National and international recommendations advise placing greater emphasis upon practical skills and competences ...
Samos, Franziska-Antonia, Heise, Marcus, Fuchs, Stephan, Mittmann, Susanne, Bauer, Alexander, Klement, Andreas   +5 more
doaj   +1 more source

The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review [PDF]

Problems and Perspectives in Management, 2019
This article presents a literature review of 49 empirical studies on key audit matter (KAM) disclosure in audit reports. The study involves a structured literature review on KAM disclosure based on the reactions of stakeholders. The limitations of former studies and useful recommendations for research are stressed.
Patrick Velte, Jakob Issa
openaire   +3 more sources

Development and Evaluation of Surveillance System for Identifying Jail-Associated COVID-19 Cases in Minnesota, USA, 2022

Emerging Infectious Diseases
Confinement facilities are high-risk settings for the spread of infectious disease, necessitating timely surveillance to inform public health action.
Leah J. Porter, Erica Rapheal, Rebecca Huebsch, Tiana Bastian, Trisha J. Robinson, Hanna Chakoian, Karen G. Martin, Jennifer Zipprich   +7 more
doaj   +1 more source

European Standard Clinical Practice Guideline and EXPeRT Recommendations for the Diagnosis and Management of Gastroenteropancreatic Neuroendocrine Neoplasms in Children and Adolescents

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Pediatric gastroenteropancreatic neuroendocrine neoplasms (GEP‐NENs) are extremely rare and clinically heterogeneous. Management has largely been extrapolated from adult practice. This European Standard Clinical Practice Guideline (ESCP), developed by the EXPeRT network in collaboration with adult NEN experts, provides (adult) evidence ...
Michaela Kuhlen, Calogero Virgone, Antje Redlich, Michael Abele, Ricardo Lopez‐Almaraz, Tal Ben‐Ami, Ewa Bien, Gianni Bisogno, Maja Mazic Cesen, Andrea Ferrari, Malgorzata A. Krawczyk, Yves Reguerre, Dominik T. Schneider, Ines B. Brecht, Charlotte Rigaud, Bilgehan Yalcin, Rainer Claus, Christian Vokuhl, Constantin Lapa, Jörg Fuchs, Segolene Hescot, Thomas Walter, Julien Hadoux, Daniel Orbach   +23 more
wiley   +1 more source

Building Trust Through Clarity: The Role of Key Audit Matters in Enhancing Financial Reporting Integrity for State-Owned Construction Companies (BUMN Karya)

The Indonesian Journal of Accounting Research
This study explores the application and effectiveness of Key Audit Matters (KAMs) in improving financial transparency and audit quality within Indonesia's state-owned construction enterprises (BUMN Karya).
Vania Belinda, Suyanto
doaj   +1 more source

Solid Pseudopapillary Neoplasm of the Pancreas in Children and Adolescents: Expert Recommendations

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Solid pseudopapillary neoplasm of the pancreas (SPN) is a rare low‐grade malignant exocrine pancreatic tumor, mostly discovered during the second decade of life in females, with a very good prognosis, provided microscopically complete surgical excision is achieved.
Sabine Irtan, Michael Abele, Calogero Virgone, Michaela Kuhlen, Ricardo Lopez‐Almarez, Tal Ben‐Ami, Ewa Bien, Maja Cesen, Malgorzata A. Krawczyk, Andrea Ferrari, Gianni Bisogno, Yves Reguerre, Dominik T. Schneider, Louise Galmiche, Jorg Fuchs, Sarah Braungart, Bilgehan Yalcin, Ines B. Brecht, Daniel Orbach   +18 more
wiley   +1 more source