Results 41 to 50 of about 193,652 (296)
Annals of Gastroenterological Surgery, EarlyView.This retrospective study analyzed patients aged ≥ 85 years undergoing emergency abdominal surgery, focusing on short‐term outcomes and inpatient cost structure under the Japanese DPC system. Although major complications occurred in 19.4% of patients, more than 70% were discharged home.
Yuta Kobayashi +8 more
wiley +1 more source
Pengaruh Fungsi Audit Internal Terhadap Fee Auditor Eksternal [PDF]
, 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
The non-audit fee and the auditee’s failure risk
Zeszyty 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
A Review on Audit Quality Factors [PDF]
, 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
American Journal of Community Psychology, EarlyView.Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard +7 more
wiley +1 more source
The Legislation for Providing Animal Access in Australian Residential Aged Care: It's Not a Zoo
Australian 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]
, 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.
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The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse
Australian 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
Arthroscopy, 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
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI BIAYA AUDIT EKSTERNAL (Studi Empiris pada Perusahaan Non Finansial yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016) [PDF]
, 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
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