Results 61 to 70 of about 2,733 (210)

A High‐Density Thin Layer Confining the HiiRegion M42: Heinrich Hertz Telescope Measurements [PDF]

, 2001
A. Rodríguez-Franco, T. L. Wilson, J. Martín‐Pintado, A. Fuente   +3 more
openalex   +1 more source

Parameters of protective carbon films applied on high-speed steels M42 via magnetronic sputtering [PDF]

, 2023
А. E. Litvinov, V. Yu. Buz’ko, S. N. Ivanin, Etibar Balaev   +3 more
openalex   +1 more source

Impact of fraud in Europe: Causes and effects

Heliyon
This research aims to explore the impact of fraud on society, in general, and in the European Union, in particular. Methodologically, this research is divided into two analyses.
Sofia Ramos, Jose A. Perez-Lopez, Rute Abreu, Sara Nunes   +3 more
doaj   +1 more source

Who should select the external auditor in emerging economies? Role of institutional ownership and family ownership

Journal of Economics and Management
Aim/purpose – This study reports the demand for Big 4 audits among institutional and family owners, the two dominant ownerships in the GCC countries.
Al Ani Mawih Kareem, Chong H Gin, Tawfik Omar Ikbal   +2 more
doaj   +1 more source

The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries

Heliyon
This study aims to investigate the effect of the COVID-19 pandemic on accrual-based earnings management (EM) based upon a sampling of 938 listed firms from four selected European countries (United Kingdom, Italy, Spain, and Türkiye) during 2016–2020.
Alpaslan Yaşar, Neriman Yalçın
doaj   +1 more source

Are material ESG issues making their way into key audit matters? An analysis of Colombian innovative companies

Journal of Innovation & Knowledge
This study examines whether auditors are innovating in their audit reports by incorporating material environmental, social, and governance (ESG) issues from companies' sustainability reports into the Key Audit Matters (KAMs) section.
Viviana Patricia Narváez-Castillo, María Antonia García-Benau, Laura Sierra-García, Nicolás Gambetta   +3 more
doaj   +1 more source

The contribution of analytical procedures in supporting corporate governance: A field study in Algeria

Financial Internet Quarterly
This study aimed to shed light on the contribution of analytical procedures (APs) to supporting corporate governance. This was achieved through a field study in which a questionnaire was created and disseminated to a random sample of external auditors in
Farouk Didaoui Mohamed, Ismail Boughazi
doaj   +1 more source

Does Gender Matter in Audit? Evidence on Earnings Management and Audit Delay from Croatia

Business Systems Research
There is an expanding body of research on the relationship between auditor gender and earnings management, based on the assumption that female auditors possess specific innate characteristics relevant to external audit quality.
Šušak Toni, Stapić Ivana
doaj   +1 more source

The high-speed phenomena of the Orion nebula (M42, NGC 1976) – IV. Velocity imaging and spectroscopy [PDF]

, 1995
R. M. Massey, J. Meaburn
openalex   +1 more source

Measures for enhancing auditor independence: Perceptions of spanish non-professional investors and auditors

European Research on Management and Business Economics
Auditors fulfill a crucial societal role by increasing the credibility of financial reports, which requires that appropriate audit quality be provided and auditors are factually independent and perceived as such.
Reiner Quick, Daniel Sánchez Toledano, Joaquín Sánchez Toledano   +2 more
doaj   +1 more source