Results 21 to 30 of about 2,420 (182)

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

open access: yesStudia 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

open access: yesJournal 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   +1 more
doaj   +1 more source

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

open access: yesChina 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

Anti-Fraud Strategy

open access: yesECONOMICS, 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   +2 more
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

open access: yesApplied 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   +8 more
doaj   +1 more source

Anchorage performance of different punching shear reinforcement elements in cracked concrete

open access: yesStructural Concrete, EarlyView.
Abstract Extensive research has been conducted on the bond and anchorage behavior of reinforcement elements in concrete. While many experimental studies have focused on uncracked concrete, the anchorage performance in the presence of cracks remains insufficiently understood.
Niklas Mueller   +3 more
wiley   +1 more source

COVID-19 vaccination and major cardiovascular and haematological adverse events in Abu Dhabi: retrospective cohort study

open access: yesNature Communications
The widespread administration of COVID-19 vaccines has prompted a need to understand their safety profile. This investigation focuses on the safety of inactivated and mRNA-based COVID-19 vaccines, particularly concerning potential cardiovascular and ...
Marco A. F. Pimentel   +4 more
doaj   +1 more source

Risk-based approach and quality of independent audit using structure equation modeling – Evidence from Vietnam

open access: yesEuropean Research on Management and Business Economics, 2022
: This study considers factors affecting to audit performance by risk-based approach (RBA) as well as audit quality in Vietnam. In addition, the study also examines the relationship between RBA and quality of independent audit firms. A descriptive survey
Thi Tam Le   +3 more
doaj   +1 more source

Far-infrared polarization of M42

open access: yesThe Astronomical Journal, 1977
This paper reports a search for linearly polarized radiation from M42 at 85 microns. The observed polarization is significantly less than the peak observed 11-micron polarization and is consistent with no linear polarization at all.
B. Dennison   +3 more
openaire   +1 more source

From dusk till dawn: ecoacoustic monitoring reveals wind energy impacts on roding Eurasian woodcock Scolopax rusticola

open access: yesWildlife Biology, EarlyView.
Renewable energy is vital for reducing carbon emissions and yet its infrastructure poses challenges to biodiversity. While the impacts of wind power on bats and raptors are well‐studied, the effects on elusive species remain largely unknown. The Eurasian woodcock Scolopax rusticola, a nocturnal forest bird, performs characteristic courtship flights at ...
Jan O. Engler   +6 more
wiley   +1 more source

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