Results 301 to 310 of about 245,724 (349)

Hypothetical Abductive Reasoning in Dermatology and Dermatopathology. [PDF]

Dermatopathology (Basel)
Tomasini CF, Magnani L.
europepmc   +1 more source

Framework for the inspection of Local Education Authorities: draft for consultation [PDF]

, 2001

core  

The Design of the factors determining model the disclosure of key audit matters

Javid Yarahmadi, Sina Kheradyar, Maryam Khalili Araghi, Hamidreza Vakilifard   +3 more
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Intestinal Motility Disorders of Developmental Origin.

J Indian Assoc Pediatr Surg
Sane S.
europepmc   +1 more source

Therapists' Role in Patient Adherence to Internet-Based Cognitive Behavioral Therapy: Qualitative Study.

J Med Internet Res
Seittu HA, Falk T, Bhatnagar K, Saarni SE.   +3 more
europepmc   +1 more source

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Audit partner attributes and key audit matters readability

Journal of Applied Accounting Research, 2023
PurposeThe authors examine the association between two important audit partner characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports. Specifically, the authors examine how the readability of KAMs is associated with audit partner tenure and workload.Design/methodology/approachThe authors conduct the study in the ...
Gordon Mwintome, Joseph Akadeagre Agana, Stephen Zamore   +2 more
openaire   +1 more source

The key audit matters and the audit cost: does governance matter?

International Journal of Accounting & Information Management, 2022
Purpose This paper aims to investigate the relationship between key audit matters (KAMs) and audit costs and whether board size and independence affect this relationship. Furthermore, this paper examines the moderating effect of corporate governance on the relationship between KAMs and audit costs. Design/methodology/approach The authors hypothesise
Mahmoud Elmarzouky, Khaled Hussainey, Tarek Abdelfattah   +2 more
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Key audit matters

2022
Der Abschlussprüfer soll durch die Erteilung des Bestätigungsvermerks (BV) die Entscheidungsfindung der Abschlussadressaten unterstützen. Der BV ist ein zentrales Kommunikationsinstrument zwischen dem Abschlussprüfer und den externen Adressaten der Unternehmensberichterstattung, welche das Ergebnis der Abschlussprüfung darstellt.
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Audit committee characteristics and Key Audit Matters (KAMs) disclosures

Journal of Corporate Accounting & Finance, 2022
AbstractIn this study we have examined if audit committee characteristics in terms of audit committee members’ gender, audit committee members’ accounting and finance backgrounds, audit committee members’ industry expertise and audit committee members’ legal expertise affect the number and content characteristics of KAMs reported.
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The auditing profession and the key audit matter reporting requirement

Qualitative Research in Accounting & Management, 2021
Purpose This study aims to examine the setting of International Standards on Auditing (ISA) 701 on disclosing key audit matters (KAMs) to explore the role of standard setting in maintaining or reconstituting the relationship of the auditing profession with preparers and users of financial reports.
Dessalegn Getie Mihret, Monika Kansal, Mohammad Badrul Muttakin, Tarek Rana   +3 more
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