Results 61 to 70 of about 2,420 (182)

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

Photometry of the M42 nebula.

 This research paper presents the results of a comprehensive photometric analysis of the M42 nebula, covering three main aspects: photometry of selected variable and non-variable stars as well as the nebula itself, creation of a brightness gradient map, and estimation of the distance to the analyzed object.
openaire   +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

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

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

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

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

The role of earnings management and audit fees in non-financial companies during crises

Central Bank Review
This study examines the mean difference and the indirect relationship between earnings management (measured by discretionary accruals) and audit fees.
Maria I. Kyriakou
doaj   +1 more source

Sustainable auditing governance in a changing landscape: Cross-country evidence on the effect of traditional and innovative audit mechanisms on fraud risk

Journal of Innovation & Knowledge
This study examines how audit-related governance mechanisms influence corporate fraud risk, utilising data from 1025 non-financial EU firms between 2018 and 2023. The dependent variable, fraud risk, is proxied by the Beneish M-Score.
Isabella Lucuț Capraș, Monica Violeta Achim, Birjees Rahat, Giuseppe Nicolò   +3 more
doaj   +1 more source

Synergistic effects of cryogenic treatment and tempering on mechanical and microstructural properties of M42 HSS

Next Materials
High-speed steel (HSS) tools like M42 must perform well in precision machining applications that require hardness, stability, and wear resistance. The liquid nitrogen cryogenic treatment turns retained austenite into martensite and precipitates fine ...
Anish R, Binu C. Yeldose, Hitha P S, Mathew J. Joseph, Rohan Kurian, Jestin Sunny, Sanoop Satheesan, J.B. Sajin   +7 more
doaj   +1 more source