Results 1 to 10 of about 2,058,759 (211)

Mandatory joint audit and audit quality in the context of the European blue chips [PDF]

Journal of Business Economics and Management, 2021
This study investigates audit quality under joint and single audit regimes with a sample of large European firms. Both, the economic relevance of these companies, and the fact that the impact of joint audit on audit quality should be stronger when the ...
Josep Garcia-Blandon, David Castillo-Merino, Josep M. Argilés-Bosch, Diego Ravenda   +3 more
doaj   +8 more sources

Joint audit work allocation in the mandatory joint audit setting: a comparative study between the developed and the emerging economies

Cogent Business & Management
This study investigates the effects of joint audit work allocation on audit quality, fees, and report delays. It analyzes data from 347 non-financial listed firms in France and Morocco. Audit fee shares serve as a proxy for workload distribution.
Mohammed Ibrahem Ali Hassan, Katalin Borbély, Árpád Tóth   +2 more
doaj   +4 more sources

The Impact of Joint Audit on Audit Planning Quality: A Field Study [PDF]

المجلة العلمية للدراسات والبحوث المالية والتجارية, 2022
     In the Egyptian environment, joint audit is implemented voluntary and mandatory before the European Commission issues its report in 2010. It is implemented voluntary for first time in 1981 for the Egyptian Stock companies, insurance companies, and ...
ياسر محمد سمرة, هانى محمد الزهار, هدير فايد   +2 more
doaj   +1 more source

Aspects Regarding the Structure of the Financial Audit Market in the European Union from Fees Perspective [PDF]

Audit Financiar, 2021
The audit market, developed out of the need to strengthen the credibility and the quality of financial reporting, has led since the 1980s to a concentration around large audit firms, the dominance effect being marked on the one hand by the auditor’s ...
Ovidiu-Constantin BUNGET, Alin-Constantin DUMITRESCU, Rodica Gabriela BLIDISEL, Oana Alina BOGDAN, Valentin BURCA   +4 more
doaj   +1 more source

Apparent trends in the use of femoral megaprostheses: an analysis from the National Joint Registry

Arthroplasty, 2022
Background Megaprosthetic replacement (MPR) of the femur is typically reserved for salvage or oncological reconstruction. Presently little is known about the provision of femoral MPRs performed nationally, the trends in indications for their use, and ...
Darren R. Puttock, Daniel P. Howard, Nicholas C. Eastley, Robert U. Ashford   +3 more
doaj   +1 more source

The influence of auditor and auditee on mandatory audit fees in France

GECONTEC: Revista Internacional de Gestión del Conocimiento y la Tecnología
This study employs a pluralistic theoretical framework, integrating the Resource-Based View, neo-institutional, and governance theories, to identify factors explaining joint audit fees. Utilizing a panel dataset of 116 firms over six years (totaling 696
Sami Ben Larbi, Eustache Ebondo Wa Mandzila, Jihène Meniaoui, Ernesto Tapia Moor   +3 more
doaj   +3 more sources

Paediatric Temporomandibular Disorder (TMD) Assessment: Standardising Clinical Assessment. [PDF]

Int J Paediatr Dent
Maloney K, Daley S, Beecroft E, Coventry H.   +3 more
europepmc   +1 more source

Mapping the Industry-Funded CME Ecosystem: Treatment Concentration, Structural Redundancy, and the Variable Meaning of Independence. [PDF]

J CME
Wagner P.
europepmc   +1 more source

'What's on the label?' - the uptake and distribution of alcohol warning labels in Dublin retail stores following delay in policy implementation. [PDF]

Prev Med Rep
Cordos LE, Mitra S, Savvidou E, O'Brien P, Pettigrew S, McKinney E, Kokole D.   +6 more
europepmc   +1 more source

Effects of a healthy checkout ordinance on the sale of soft drinks and confectionery in Berkeley, CA, USA: a quasi-experimental study. [PDF]

Lancet Public Health
White JS, Xu Z, Huang Y, Powell LM, Grummon AH, Falbe J.   +5 more
europepmc   +1 more source