Results 231 to 240 of about 193,026 (301)

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

Compliance With Triage Protocols in the Emergency Department: A Retrospective Audit. [PDF]

Cureus
Amjad F, Imran B, Altaf A, Ul Hassan M, Qadeer S, Ghazanfar Q, Mushtaq F.   +6 more
europepmc   +1 more source

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

Executive summary: The 2025 British Society for Rheumatology management recommendations for ANCA-associated vasculitis. [PDF]

Rheumatology (Oxford)
Biddle K, Jade J, Wilson-Morkeh H, Adikari M, Al Yaghchi C, Anastasa Z, Basu N, Brogan P, Chanouzas D, Dass S, D'Cruz D, Martinez Del Pero M, Dhillon E, Ducker G, Griffin S, Hollick RJ, Jackson D, King C, Marlais M, Mason A, McAdoo S, Mewar D, Mooney J, Ntatsaki E, Pearce F, Rhodes B, Rupani H, Salama A, Siddiqui S, Smith R, Harper L, British Society for Rheumatology Guideline Steering Group .   +31 more
europepmc   +1 more source

HESES09 : higher education students early statistics survey 2009-10 [PDF]

, 1997

core  

Navigating uncertainty in life cycle assessment‐based approaches to biodiversity footprinting

Methods in Ecology and Evolution, EarlyView.
Abstract The use of life cycle assessment (LCA) methods is rapidly expanding as a means of estimating the biodiversity impacts of organisations across complex value chains. However, these methods have limitations and substantial uncertainties, which are rarely communicated in the results of LCAs.
Talitha Bromwich, Thomas B. White, Alice Bouchez, Isobel Hawkins, Sophus zu Ermgassen, Joseph Bull, Harriet Bartlett, Leon Bennun, Elizabeth Biggs, Hollie Booth, Michael Clark, Sami El Geneidy, Graham W. Prescott, Laura J. Sonter, Malcolm Starkey, E. J. Milner‐Gulland   +15 more
wiley   +1 more source

Risk of infection in patients with early inflammatory arthritis: results from a large UK prospective observational cohort study. [PDF]

Rheumatology (Oxford)
Adas MA, Bechman K, Russell MD, Allen V, Patel S, Gibson M, Karafotias I, Biddle K, Zuckerman B, Song K, Nagra D, Alveyn E, Mahendrakar S, Nursoy M, Atzeni F, Gallagher S, Price E, Garton M, Rutherford A, Cope AP, Norton S, Galloway JB.   +21 more
europepmc   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

Financial and regulatory interventions to reduce unnecessary caesarean sections: An updated scoping review. [PDF]

PLOS Glob Public Health
Zahroh RI, Hazfiarini A, Corona MV, Santos TM, Minckas N, Opiyo N, Dkhimi F, Govender V, Bohren MA, Betrán AP.   +9 more
europepmc   +1 more source

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

Abacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew, Max Baker, Xiaojiao Wang, Monique Sheehan   +3 more
wiley   +1 more source