Results 41 to 50 of about 10,631 (258)

Aspects of board diversity and audit fees: evidence from an emerging economy

Cogent Business & Management
This study examines the impact of board diversity by gender and nationality on audit fees. It also assesses how board diversity moderates the relationship between corporate financial risk and audit fees in the context of recent governance changes in ...
Aref M. Eissa, Yasser Eliwa, Ahmed Diab
doaj   +1 more source

Non-audit fees, institutional monitoring, and audit quality

Review of Quantitative Finance and Accounting, 2012
We posit that the effect of non-audit fees on audit quality is conditional on the extent of institutional monitoring. We suggest that institutional investors have incentives and the ability to monitor financial reporting quality. Because of the reputation concerns and potential litigation exposure, auditors are likely to provide high audit quality ...
LIM, Chee Yeow, DING, David K., Charoenwong, Charlie   +2 more
openaire   +4 more sources

Publicly funded private schools and academic achievement: A comparative analysis of PISA data in European countries

British Educational Research Journal, EarlyView.
Abstract This paper analyses differences in academic achievement associated with attendance at publicly funded private schools and public schools across 11 European countries. Using eight waves of PISA data (2000–2022), we apply OLS, IPW and IPWRA estimators to account for observed heterogeneity and mitigate selection bias.
Priya Maurya, Léonard Moulin, Denis Fougère   +2 more
wiley   +1 more source

Lessons from primary school students' perceptions of the factors that influence school connectedness

British Educational Research Journal, EarlyView.
Abstract School connectedness is critical to improving students' health, development and wellbeing. Research into primary school students' perceptions of the factors that influence their sense of connectedness is essential for identifying practices that promote success.
Jordana F. Hoenig, Therese M. Cumming
wiley   +1 more source

University strategy in transnational higher education: The strategic approaches of newly established and ‘small’ international branch campuses

British Educational Research Journal, EarlyView.
Abstract Newly established international branch campuses (IBCs) commence operations without a student body, and even after several years, many institutions fail to grow beyond 500 students. Despite having unique strategic needs, small IBCs are largely overlooked in the higher education literature.
Stephen Wilkins, Joe Hazzam
wiley   +1 more source

‘…It was my choice to see how I can acquire this Western world education… and I'm happy…’: Structuration and the dialectic nature of being a Nigerian university student in the UK

British Educational Research Journal, EarlyView.
Abstract This paper examines the experiences of Nigerian cross‐border students in UK higher education, focusing on how colonial legacies continue to shape the interplay between structure and agency. Three key themes emerged in the analysis of the data: First, the persistence of a ‘West is Best’ mentality reflects the internalisation of colonial ...
Jennifer Marshall, Jack Bryne Stothard
wiley   +1 more source

Mediating Role of Audit Fees in the Relationship Between Intellectual Capital and Financial Distress: Evidence from Pakistan’s Non-Financial Sector

Journal of Accounting and Finance in Emerging Economies
Purpose: This study investigates the relationship between intellectual capital (IC) and financial distress and examines the mediating role of audit fees in the non-financial sector in the context of Pakistan.
Muhammad Zia Ul Hassan, M.A. Majid Makki, Umaal Ahmed Khan   +2 more
doaj   +1 more source

Unusual tone of managers and audit engagement: Emphasis on audit opinion and auditor size [PDF]

پژوهش‌های حسابرسی حرفه‌ای
The objective of the present study is to examine the impact of abnormal managerial tone on audit fees and audit delay, considering modified audit opinions and the size of the audit firm.
Golamreza Nejadhajee, mahdi moradi, Azam pouryousof   +2 more
doaj   +1 more source

Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization

Journal of Accounting Research, 2007
ABSTRACTWe posit that the effect of non‐audit fees on audit quality is conditional on auditor industry specialization. Industry specialist auditors are more likely than nonspecialists to be concerned about reputation losses and litigation exposure, and to benefit from knowledge spillovers from the provision of non‐audit services.
LIM, Chee Yeow, TAN, Hun-Tong
openaire   +3 more sources

Climate assemblies involving children and youth as socio‐educational spaces: Perceived success factors, challenges and opportunities

British Educational Research Journal, EarlyView.
Abstract Climate assemblies have emerged as participatory mechanisms and as socio‐educational spaces for engaging citizens in climate decision‐making and promoting sustainability learning. However, to date, initiatives involving children and young people remain underexplored.
Gisela Cebrián, Justin Dillon
wiley   +1 more source