Results 181 to 190 of about 430,235 (309)

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

Accounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall, Regan N. Schmidt, Michael J. Wynes   +2 more
wiley   +1 more source

A responsive governance path to health equity: the role of state-led public interest litigation in China. [PDF]

Front Public Health
Qi F, Yu B.
europepmc   +1 more source

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

A Comparative Risk Analysis of Malpractice Claims in Hand Surgeons Trained in Plastic and Orthopedic Surgery. [PDF]

Plast Reconstr Surg Glob Open
Arif HA, Khilfeh B, Arif FZ, Woo D, Moore ST, Deckard E, Wollstein R, Kuschner S.   +7 more
europepmc   +1 more source

CEO's Early‐life Experience of Disasters and Corporate Environmental Performance

Abacus, EarlyView.
We investigate the nexus between the early‐life disaster experiences of chief executive officers (CEOs) and their firms’ environmental performance metrics. We hypothesize that first‐hand experience of the adversities of natural disasters in the formative years of a CEO can catalyze a transformation in their environmental cognizance and perspective ...
Shushu Liao, Nhut H. Nguyen, Cameron Truong   +2 more
wiley   +1 more source

Medical Malpractice Compensation in China: A Retrospective Study of Litigation Cases From 2010 to 2015. [PDF]

Risk Manag Healthc Policy
Li N, Wang Z.
europepmc   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

Medical malpractice in pediatric surgery: an analysis of Supreme Court decisions involving physicians. [PDF]

Ann Saudi Med
Çördük N, İzci A, Dereli AK, Acar K.
europepmc   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

Challenging Encounters: A Systematic Scoping Review to Understand Patients' Influence on GPs' Compliance With Imaging Guidelines. [PDF]

J Eval Clin Pract
De Silva L, Baysari M, Hanna P, Clarke J.   +3 more
europepmc   +1 more source