Results 21 to 30 of about 2,733 (210)

Audit Report Timeliness Before and During the COVID-19 Pandemic: Evidence from the Market Reaction

Marketing of Scientific and Research Organizations, 2023
This study investigates the market response to the timeliness of audit reports, specifically before and during the coronavirus disease 2020 (COVID-19) pandemic.
Yen Jesslyn, Herusetya Antonius
doaj   +1 more source

The Mouse Cytomegalovirus Gene m42 Targets Surface Expression of the Protein Tyrosine Phosphatase CD45 in Infected Macrophages.

PLoS Pathogens, 2016
The receptor-like protein tyrosine phosphatase CD45 is expressed on the surface of cells of hematopoietic origin and has a pivotal role for the function of these cells in the immune response.
Nadine Thiel, Kirsten A Keyser, Niels A W Lemmermann, Jennifer D Oduro, Karen Wagner, Carina Elsner, Anne Halenius, Tihana Lenac Roviš, Melanie M Brinkmann, Stipan Jonjić, Luka Cicin-Sain, Martin Messerle   +11 more
doaj   +1 more source

Impact of Environmental, Demographical and Personal Factors on Auditors’ Ethical Decision Making in Nigeria

Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2020
This research introduces organization and personal dimensions to the study of ethics amid the adverse reactions of the users of the financial statements to a business fiasco.
Fagbemi Temitope Olamide
doaj   +1 more source

Executive compensation, share ownership, and earnings management of banks in Nigeria

Journal of Economics and Management, 2023
Aim/purpose – Higher compensation and increased share ownership are believed to drive fewer earnings management. Therefore, the study examines the moderating impact of share ownership on the relationship between executive compensation and earnings ...
Farouk Musa Adeiza, Ahmed Zik-Rullahi Abubakar   +1 more
doaj   +1 more source

Peer review of the pesticide risk assessment of the active substance prothioconazole. [PDF]

EFSA J
Abstract The conclusions of the European Food Safety Authority (EFSA) following the peer review of the initial risk assessments carried out by the competent authorities of the rapporteur Member State, the United Kingdom and Poland, after Brexit and co‐rapporteur Member State, France, for the pesticide active substance prothioconazole are reported.
European Food Safety Authority (EFSA), Álvarez F, Arena M, Auteri D, Batista Leite S, Binaglia M, Castoldi AF, Chiusolo A, Colagiorgi A, Colas M, Crivellente F, De Lentdecker C, De Magistris I, Egsmose M, Fait G, Ferilli F, Fittipaldi Broussard M, Giner Santonja G, Gouliarmou V, Halling K, Ippolito A, Istace F, Jarrah S, Kardassi D, Kienzler A, Lanzoni A, Lava R, Leuschner R, Linguadoca A, Louisse J, Lythgo C, Magrans O, Mangas I, Mioč A, Miron I, Molnar T, Padovani L, Padricello V, Panzarea M, Parra Morte JM, Rizzuto S, Santos M, Serafimova R, Sharp R, Szentes C, Theobald A, Tiramani M, Vianello G, Villamar-Bouza L.   +48 more
europepmc   +2 more sources

ExPaNDS periodic progress report (M42)

, 2023
This document presents the progress of the ExPaNDS project between March 2021 and February 2023. It reproduces the explanation of the work carried out by our partners as provided to the European Commission in the second and last periodic report of the project.
Servan, Sophie, Ashton, Alun, Barty, Anton, Boscaro-Clarke, Isabelle, Cayla, Thibaud, Fuhrmann, Patrick, Knodel, Oliver, Konrad, Uwe, Marauska, Juliane, Matthews, Brian, McBirnie, Abigail, Millar, Paul, Minotti, Carlo, Ounsy, Majid, Roarty, Kat, Schoen, Silvan, Soler, Nicolas, Valcarcel-Orti, Ana   +17 more
openaire   +1 more source

Do goodwill impairments affect audit opinions? Evidence from China

China Journal of Accounting Research, 2021
There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment approach in accounting. The influence of goodwill impairments on a firm’s financial position and profitability give reason to doubt ...
Ziye He, Dong Chen, Jianxin Tang
doaj   +1 more source

Anti-Fraud Strategy

ECONOMICS, 2020
Fraud is not an individual problem, but rather, we deal with a systematic fraud, particularly in the public sector through the creation of a private monopoly over public sector. Therefore, the first step, which needs to be set in organization in order to
Todorović Zdravko, Tomaš Darko, Todorović Boris   +2 more
doaj   +1 more source

Do supply shocks in the audit partner labor market affect auditor choice? Evidence from a quasi-natural experiment

China Journal of Accounting Research, 2022
We examine whether supply shocks in the audit partner labor market induce clients to switch audit partners. We argue that audit partners in their early careers (i.e., junior partners) charge low audit fees to attract clients, which induces client firms ...
Yanming Cao, Zhuoan Feng
doaj   +1 more source

Advancing Wastewater Surveillance: Development of High-Throughput Green Robotic SPE-UPLC-MS/MS Workflow for Monitoring of 27 Steroids and Hormones

Applied Sciences
Conventional methods for testing steroids and hormones (SHs) in environmental samples are exhaustive, complex, and score poorly in sustainability matrices. Therefore, this study evaluates the automated sample preparation approach using the modular Biomek
Bhaskar Karubothula, Chaitanya Devireddy, Dnyaneshwar Shinde, Rizwan Shukoor, Ghenwa Hafez, Raghu Tadala, Samara Bin Salem, Wael Elamin, Grzegorz Brudecki   +8 more
doaj   +1 more source