Results 261 to 270 of about 837,041 (354)

Defensive medicine in surgical disciplines: attitudes and practices among faculty and residents at Iran University of Medical Sciences. [PDF]

J Med Ethics Hist Med
Fahimi M, Sayad S, Noroozi M, Shamsi Gooshki E, Zarghami SY, Shahrezaei A, Forouzandeh M.   +6 more
europepmc   +1 more source

Engagement Quality Reviews: An Evolving and Interactive Process Revues de la qualité des missions : un processus en évolution et interactif

Accounting Perspectives, EarlyView.
ABSTRACT This study investigates how evolving regulatory and professional standards have shaped engagement quality review (EQR) partners' assessments of the review process, compared with an earlier study of review partners' assessments of the EQR process, and how these views differ from those of engagement partners.
Michael Favere‐Marchesi
wiley   +1 more source

Politicization of Graduate Medical Education Antitrust Exemption Obscures Real Workforce Issues and Solutions. [PDF]

J Grad Med Educ
Dotson SJ, Curtin LS.
europepmc   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

Risk factors and management of medical disputes: An analysis of preliminary appraisal reports. [PDF]

PLoS One
Chang CT, Liaw YP.
europepmc   +1 more source

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

Moving Beyond Sorry: The Acknowledge-Repair-Prevent (ARP) Framework for Colleague Apologies in Medicine. [PDF]

Cureus
Heston TF.
europepmc   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

How does law and policy support providers of NHS healthcare in England to respond to harm experienced by patients during the course of their treatment and care: A scoping review. [PDF]

PLoS One
Assame N, Greenhalgh S, Tingle J, Yeowell G.   +3 more
europepmc   +1 more source

CEO's Early‐life Experience of Disasters and Corporate Environmental Performance

Abacus, EarlyView.
We investigate the nexus between the early‐life disaster experiences of chief executive officers (CEOs) and their firms’ environmental performance metrics. We hypothesize that first‐hand experience of the adversities of natural disasters in the formative years of a CEO can catalyze a transformation in their environmental cognizance and perspective ...
Shushu Liao, Nhut H. Nguyen, Cameron Truong   +2 more
wiley   +1 more source