Results 131 to 140 of about 22,479 (295)

EVALUATING AUDIT MARKET COMPETITION AND PRICING IN INDONESIA

open access: yesKeunis
The purpose of this research is to examines how is the competition and pricing for audit services in the audit service market in Indonesia from the perspective of the auditors.
Viska Anggraita   +3 more
doaj   +1 more source

Determinants of the profitability of audit engagements; An empirical study

open access: yes
This study reports the results of an investigation into the profitability of audit engagements. The study is motivated by the frequently expressed concern regarding the lack of competitiveness on the audit market, based on trends of increasing ...
Schelleman,C.
core  

The Changing Role of Auditors in Corporate Tax Planning [PDF]

open access: yes
This paper examines changes in the role that auditors play in corporate tax planning following recent events, including the well-known accounting scandals, passage of the Sarbanes-Oxley Act, and regulatory actions by the SEC and PCAOB.
Edward L. Maydew, Douglas A. Shackelford
core  

Real world testing and cost‐effectiveness analysis of subcutaneous EEG (REAL‐ASE): Protocol for a prospective multicentre interventional trial

open access: yesEpilepsia Open, EarlyView.
Abstract Objective Epilepsy is a common condition associated with significant morbidity, mortality, and costs. Poor documentation of seizures is a major challenge in epilepsy care. Objective seizure counting with mobile devices may mitigate this challenge and improve patient management.
Matthew McWilliam   +8 more
wiley   +1 more source

Impact of Section 201 of SOX on the Relationship between Audit and Non-Audit Fees

open access: yesSSRN Electronic Journal, 2014
This study aims to investigate the changes that the prohibition of the non-audit services by section 201 of SOX brought in the relationship between the audit fees and non-audit fees. Both univariate and multivatiate regression methodologies has been used to test the hypotheses. Using both OLS and two-stage least squares, this study find a weak positive
openaire   +1 more source

Artificial intelligence in preclinical epilepsy research: Current state, potential, and challenges

open access: yesEpilepsia Open, EarlyView.
Abstract Preclinical translational epilepsy research uses animal models to better understand the mechanisms underlying epilepsy and its comorbidities, as well as to analyze and develop potential treatments that may mitigate this neurological disorder and its associated conditions. Artificial intelligence (AI) has emerged as a transformative tool across
Jesús Servando Medel‐Matus   +7 more
wiley   +1 more source

Marine Macroalgae as a Safe Healthy Food While Meeting Food Security Challenges Arising From Climate Changes

open access: yesFood Safety and Health, EarlyView.
Planned harvesting and processing of marine macroalgae could meet future global food needs and mitigate fuel‐originated carbon dioxide responsible for climate change. Microalgal foods are nutritious and safe. The utilization of macroalgae would avoid environmental problems arising from the release of overgrowing macroalgae caused by heatwaves, which ...
Upali Samarajeewa
wiley   +1 more source

Diabetic Retinopathy in Primary Healthcare in a Brazilian Municipality: A Cross‐Sectional Study Using Teleophthalmology

open access: yesHealth Care Science, EarlyView.
The prevalence of diabetic retinopathy was estimated to be 28.3% (95% CI 21.1–35.4), with most of the cases corresponding to mild non‐proliferative diabetic retinopathy. ABSTRACT Background Diabetic retinopathy is a complication of diabetes and the leading cause of irreversible blindness in people of working age.
Lorrana Luysse dos Anjos Assis   +6 more
wiley   +1 more source

Determinants of Audit Fees and Non-audit Fees for Listed UK Companies [PDF]

open access: yes
This study mainly examines the characteristics of financial distress, earnings management, executive remuneration and low balling simultaneously determine audit and non-audit fees.
Zhu, Yan
core  

Assessing the Estimands and Estimates of Hospitalization Rates in Health Economics and Clinical Medicine

open access: yesHealth Economics, EarlyView.
ABSTRACT Even though data on hospital admissions are widely used in health research, hospitalization‐related estimands measured using these data are not always clearly conceptualized. Consequently, estimators of these quantities can have unclear rationales and undesirable properties.
Aditya Jain   +7 more
wiley   +1 more source

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