Results 61 to 70 of about 193,652 (296)
Cogent Business & ManagementThis study investigates the effects of joint audit work allocation on audit quality, fees, and report delays. It analyzes data from 347 non-financial listed firms in France and Morocco. Audit fee shares serve as a proxy for workload distribution.
Mohammed Ibrahem Ali Hassan +2 more
doaj +1 more source
UK evidence of auditor brand name and industry specialisation [PDF]
, 2013 First draftThere is considerable empirical evidence that after controlling for factors known to affect the level of audit fees, the large international firms earn an audit fee premium.
McMeeking, Kevin P. +2 more
core
Understanding assurance in the Australian self-managed superannuation fund industry [PDF]
, 2014 Using proprietary data, this study examines auditor industry specialisation, professional brand effects and non-audit services (NAS) in the self-managed superannuation fund (SMSF) sector, the fastest growing and largest segment of the Australian $1.75 ...
Adrian Raftery +3 more
core +1 more source
British Journal of Clinical Pharmacology, EarlyView.Background Reporting adverse drug reactions (ADRs) is essential for drug safety. In Switzerland, healthcare professionals are legally required to report serious and unlabelled ADRs, yet under‐reporting remains widespread. We tested a novel method to increase reporting of ADR‐related hospitalizations.
Georgia Anita Weber +7 more
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract International student mobility (ISM) has historically followed a pattern of movement from developing regions to developed countries. However, in recent years, there has been a noticeable increase in the number of Chinese students pursuing doctoral studies in Southeast Asian developing countries, an area that has received relatively little ...
Yueyang Zheng +2 more
wiley +1 more source
Determinan Fee Audit Eksternal Dalam Konvergensi Ifrs [PDF]
, 2014 This study aims to examine the determinant of external audit fees in IFRS convergence. Several factors expected to affect external audit fees determination are client\u27s complexity, client\u27s size, litigation risks, type of auditor, and auditor ...
Marsono, M. (Marsono) +1 more
core
Is the well‐known phrase ‘small is beautiful’ true of small transnational education institutions?
British Educational Research Journal, EarlyView.Abstract The purpose of this research is to consider the potential attractiveness of operating a small international branch campus (IBC). Drawing upon resource‐based and legitimacy theories, we examine the strengths, weaknesses, opportunities and threats associated with the business model that is based on having a small institution size.
Stephen Wilkins, Joe Hazzam
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract Drawing upon interview research across two academic departments as part of the early stages of a ‘decolonise the curriculum’ initiative at a Southern UK university, this study highlights a growing gulf between policy and practice in efforts to address systemic racial inequalities in UK universities. A reliance upon precarious labour, a culture
Triona Fitton +4 more
wiley +1 more source
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2015 The study aims to investigate the relationship between audit fees and non-audit fees to the economic performance of companies listed on BM & FBOVESPA.
Mara Vogt +3 more
doaj