Results 41 to 50 of about 193,026 (301)

The Role of Certifications in Improving Household Food Security Among Peruvian Farmers

open access: yesAgribusiness, EarlyView.
ABSTRACT Achieving global food security requires sustainable transformations in agri‐food systems. Voluntary Sustainability Standards (VSS) such as Organic and Fairtrade aim to internalize certain social and environmental costs while promoting more equitable value distribution, improved market access, and sustainable production practices.
Lisa‐Marie Schulte, Awudu Abdulai
wiley   +1 more source

The non-audit fee and the auditee’s failure risk

open access: yesZeszyty Teoretyczne Rachunkowości, 2018
This paper examines whether the auditee’s financial situation affects the auditor’s non-audit fee and independ- ence. Three sets of tests were used to address the issue. The first examines whether there are cross-border and intertemporal differences in relationships between non-audit fees and audit fees. The second tests whether there is a relationship
Piotr Staszkiewicz, Rumiana Górska
openaire   +1 more source

The Legislation for Providing Animal Access in Australian Residential Aged Care: It's Not a Zoo

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Providing meaningful animal contact to residential aged care facility (RACF) residents is problematic due to a lack of animal policies and National Guidelines. This paper examines how Australian Legislation could influence access to animal contact in RACFs and aims to answer the question, ‘Could current Legislation facilitate the development ...
Wendy Newton   +2 more
wiley   +1 more source

Auditor Independence-Its Importance to the External Auditor's Role in Banking Regulation and Supervision [PDF]

open access: yes, 2011
The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial
Ojo, Mariane.B.
core  

A Review on Audit Quality Factors [PDF]

open access: yes, 2014
“Audit Quality” is not easy to define because of many diverse factors affecting quality. According to the consultation paper of the International Auditing and Assurance Standards Board (IAASB), audit quality is the significant issue that requires more ...
Hosseinniakani, Seyed   +2 more
core   +1 more source

The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa   +2 more
wiley   +1 more source

Pengaruh Fungsi Audit Internal Terhadap Fee Auditor Eksternal [PDF]

open access: yes, 2013
Understanding the relationship between a firm\u27s internal audit function and its external auditor fees is important. It has economic implications for firms and external auditors, particularly given that internal and external auditors both serve as ...
Hapsari, E. D. (Erlina)   +1 more
core   +2 more sources

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI BIAYA AUDIT EKSTERNAL (Studi Empiris pada Perusahaan Non Finansial yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016) [PDF]

open access: yes, 2018
The purpose of this study is to examine determinants that affect external audit fees. The independent variables are corporate size, corporate profitability, corporate risk, corporate complexity, industry type, status of the audit firm and audit committee
PRATOMO, Setyo Wira, SUDARNO, Sudarno
core  

Editorial Commentary: Too Good to Be True? Preclinical Promise With Healthy Skepticism Toward Biophysical Stimulation for Rotator Cuff Healing

open access: yesArthroscopy, EarlyView.
Abstract Tendon–bone healing remains a central biologic challenge in rotator cuff repair, driving interest in noninvasive strategies to augment the healing environment. This commentary examines a recent preclinical study evaluating combined low‐intensity pulsed ultrasound and mild hyperthermia, which reports uniformly favorable effects across in vitro ...
Dean Wang
wiley   +1 more source

Legal and ethical considerations around the use of existing illustrations to generate new illustrations in the anatomical sciences

open access: yesAnatomical Sciences Education, Volume 18, Issue 3, Page 289-300, March 2025.
Abstract It is likely existing anatomical illustrations are often used as the basis for new illustrative works, given not all illustrators have access to human tissues, bodies, or prosections on which to base their illustrations. Potential issues arise with this practice in the realms of copyright infringement and plagiarism when authors are seeking to
Jon Cornwall   +7 more
wiley   +1 more source

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