Results 51 to 60 of about 193,026 (301)

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

The lack of legal protections in the United States to prevent commercializing the dead for education and research: Consequences and risks to anatomists

Anatomical Sciences Education, EarlyView.
Abstract A lack of minimum legal standards for body donation programs undermines recent strides by anatomy professionals to promote ethical best practices in the United States (US). In particular, the commercialization of the dead by nontransplant tissue banks poses a risk to the public trust in academic body donation programs.
Laura E. Johnson
wiley   +1 more source

The impact of internal control of non-financial reporting-related weaknesses on audit fees: does external audit size matter?

Discover Sustainability
This 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

Risk Management Committee, Company Complexity, Public Accounting Firm Size and Audit Fees

Sriwijaya International Journal of Dynamic Economics and Business, 2023
This study aims to empirically examine the relationship between the risk management committee, company complexity, and public accounting (PA) firm size and audit fees. This study uses panel data with a span of 9 years of observation.
Agil Novriansa, Asfeni Nurullah, Aryanto Aryanto, Muhammad Akbar Prayoga Putra, Dela Mutia   +4 more
doaj   +1 more source

Anatomists' experience and perspectives on the international transfer of human remains for the purpose of education

Anatomical Sciences Education, EarlyView.
Abstract Anecdotally, educational institutions without access to human remains may choose to import these from other countries; however, there is currently no published information illuminating the existence of this trade. This study therefore aimed to document the nature of international transfer of human remains for education, and explore anatomists'
Jackie Hazelhurst, Jon Cornwall, Brandi Schmitt, Brendon Billings, Susana Biasutto, Andreas Winkelmann, Jian Yang, Laura Johnson   +7 more
wiley   +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

Trends and variation in the use of andexanet alfa for the reversal of direct oral anticoagulants in NHS trusts in England

British Journal of Clinical Pharmacology, EarlyView.
Abstract Aims Andexanet alfa was recommended by the National Institute for Health and Clinical Excellence (NICE) as an option in the management of life‐threatening gastrointestinal bleeding in patients taking apixaban or rivaroxaban in May 2021. A recent UK‐wide survey of local hospital protocols for the use of andexanet alfa suggested that practice ...
Louis Fisher, Richard Buka, Rosalind Byrne, Stephen Black, Helen J. Curtis, Christopher Wood, Andrew Brown, Sebastian Bacon, Richard Croker, Ben Goldacre, Brian MacKenna, Victoria Speed   +11 more
wiley   +1 more source

Pengaruh Struktur Kepemilikan terhadap Kualitas Audit dengan Variabel Moderasi Imbalan Audit [PDF]

, 2017
The purpose of this study is to examine the effect of ownership structure on audit quality proxied with accrual quality and analyze the role of audit fees proxied with abnormal audit fee as a moderator in the relationship influence the ownership ...
Kiswara, E. (Endang), Sumantaningrum, Y. L. (Yohana)   +1 more
core   +3 more sources

Auditors' Incentives and Audit Quality: Non-Audit Services versus Contingent Audit Fees

European Accounting Review, 2022
I develop a model that provides new insights into the consequences of the provision of non-audit services (NAS) by audit firms to audit clients. I also investigate the joint implications of NAS and contingent audit fees (CAF) for audit quality. In the model, litigation and reputation costs do not provide sufficient incentives to auditors to exert audit
openaire   +2 more sources

Developing medication independence: The experience of UK teenagers

British Journal of Clinical Pharmacology, EarlyView.
Aims There is a progression through childhood from being provided medications by caregivers to having to take responsibility for medications yourself, but little is known about when the transition of adolescents managing medicines begins. The aim of this study was to obtain a cross‐sectional sample of UK adolescents and when they become independent ...
Holly Hutchins, Charlotte King, Louis Bioletti, Tsegay Gebru, Alder Hey Research Ambassadors, Daniel B. Hawcutt   +5 more
wiley   +1 more source