Results 41 to 50 of about 9,854 (253)
Aspects of board diversity and audit fees: evidence from an emerging economy
Cogent Business & ManagementThis 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
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 +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
Discover SustainabilityThis study intends to examine the impact of internal control of non-financial reporting-related weakness on the audit fees of corporations. To pursue the research objectives, two research questions are formalized: (i) How does internal control over non ...
Husam Ananzeh
doaj +1 more source
Unusual tone of managers and audit engagement: Emphasis on audit opinion and auditor size [PDF]
پژوهشهای حسابرسی حرفهایThe 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 +2 more
doaj +1 more source
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
The influence of auditor and auditee on mandatory audit fees in France
GECONTEC: Revista Internacional de Gestión del Conocimiento y la TecnologíaThis 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 +3 more
doaj +3 more sources
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 +2 more
openaire +4 more sources
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