Results 31 to 40 of about 7,895,039 (276)
Do key audit matter disclosures influence bank profitability and market value? Insights from emerging markets [PDF]
Banks and Bank SystemsType of the article: Research Article AbstractThis study examines the effect of disclosure of Key Audit Matters (KAM) on accounting and market performance of Jordanian banks listed on the Amman Stock Exchange over the period 2017–2024.
Sajead Mowafaq Alshdaifat +4 more
doaj +1 more source
HeliyonDrawing upon information entropy theory, this study deduces a measurement formula for the information entropy for key audit matters (KAMs) disclosure, considering both system scale and audit report scale. The information entropy of an audit report within
Jintian Lin
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THE ERA OF TRANSPARENCY: AUDITOR’S JUDGEMENT OF KEY AUDIT MATTER AND AUDIT QUALITY
Journal of Business Management and AccountingThis paper discusses the theoretical influence of key audit matter and audit quality. This paper discusses a literature study method approach to explore the possible impact of key audit matters (KAMs) and audit quality.
Ahmad Rudi Yulianto +2 more
doaj +1 more source
CONCEPTUALISING A FIDUCIARY DUTY ON AUDITORS
UUM Journal of Legal Studies, 2013 Auditors are a key feature of a company. They perform an important role as they report on a company’s financial affairs. The report is presented at the company’s general meeting for the benefit of shareholders of the company who will consequently ...
Loganathan Krishnan
doaj +5 more sources
Meta-discourse Analysis in Independent Auditors' Reports [PDF]
پژوهشهای حسابرسی حرفهایAudit reports, as one of the most important communication tools between independent auditors and stakeholders, play a decisive role in economic decision-making.
Mohammad Hossein Yousefi +2 more
doaj +1 more source
The Australian Government performance measurement and reporting framework - pilot project to audit key performance indicators [PDF]
, 2013 This report presents the results of a key perfomance indicator (KPI) audit pilot project, which was designed to assess the status of the Australian Government performance measurement and reporting framework.The report concludes that it is time for ...
core
Pathways and pitfalls: a qualitative study of student experiences in biomedical science education
FEBS Open Bio, EarlyView.Biomedical science students from underrepresented backgrounds face barriers including financial strain, disrupted laboratory access and cultural exclusion. Peer networks provide vital support when institutional systems are difficult to navigate. To create inclusive learning environments and achieve academic success, educators should blend active, hands‐
Olivia J. Russell +8 more
wiley +1 more source
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
Visualizing the Global Trend of Research on Audit Firm Mergers: A Bibliometric Analysis [PDF]
مطالعات تجربی حسابداری مالیConsidering the scientific and practical significance of research in this field, conducting a bibliometric analysis aimed at mapping the global status, trends, factors, and bibliographic relationships within this domain is necessary and has not yet been ...
zahra joudaki chegeni +3 more
doaj +1 more source
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective To (1) validate GAD65‐ELISA detection and quantification for type 1 diabetes mellitus and autoimmune neurological diagnoses, (2) correlate ELISA results (reference range < 5 IU/mL) with established radioimmunoprecipitation assay (RIA; ≤ 0.02 nmol/L), and (3) define ELISA clinical utility and pitfalls.
Andrew McKeon +11 more
wiley +1 more source