Results 71 to 80 of about 145,560 (308)

Skeptisisme Profesional Auditor pada Kantor Akuntan Publik di Sumatera [PDF]

, 2010
This article analyzed influence some variable on professional skepticism attitude of auditor at PublicAccountant Firm in Sumatra region. Data collected from respondent auditor used questioner by mail.There are 165 questioners send to auditors, but 96 ...
Anisma, Y. (Yuneita), Zein, Z. A. (Zainal)   +1 more
core  

‘The System Can't Cope’: The Service System Response to Alcohol and Other Drug‐Facilitated Sexual Violence

Australian Journal of Social Issues, EarlyView.
ABSTRACT Alcohol and other drug‐facilitated sexual violence can have significant impacts on victim‐survivors, yet little is known about what support service providers offer them. To understand the experiences and perceptions of service providers, interviews with counsellors, health workers, forensic toxicologists and harm reduction workers were ...
Jessica Ison, Jacqui Theobald, Kirsty Forsdike, Ingrid Wilson, Elena Wilson, Leesa Hooker   +5 more
wiley   +1 more source

PENGARUH SKEPTISISME PROFESSIONAL DAN KOMPETENSI AUDITOR TERHADAP JUMLAH TEMUAN AUDIT

Jurnal ASET (Akuntansi Riset), 2015
. The purpose of this research is to know the influence of Professional Skepticism and competence of Auditors Against the number of Audit Findings the audit process in carrying out both partially or simultaneous.
Hetti Herawati, Yeni Rewinda Lubis
doaj   +1 more source

PENGARUH KARAKTERISTIK AUDITOR TERHADAP TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN DAN KEKELIRUAN LAPORAN KEUANGAN DENGAN SUPERVISI DAN KOMITMEN SEBAGAI VARIABEL MODERATING (Studi Empiris pada Auditor Kantor Akuntan Publik di Kota Semarang) [PDF]

, 2016
This study has the main goal; firstly analyze the effect of the characteristics of the auditor to the responsibilities of the auditor in detecting fraud and errors of the financial statements with supervision and commitment as moderating variable ...
AVIONITA, Agnesia Novita, PURWANTO, Agus
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Critical Thinking [PDF]

, 2011
{Excerpt} Blaise Pascal felt that “Man is obviously made for thinking. Therein lies all his dignity and his merit; and his whole duty is to think as he ought.” A contemporary of René Descartes, Pascal is however best remembered for resisting rationalism,
Serrat, Olivier
core   +2 more sources

Data, not documents: Moving beyond theories of information‐seeking behavior to advance data discovery

Journal of the Association for Information Science and Technology, Volume 76, Issue 4, Page 649-664, April 2025.
Abstract Many theories of human information behavior (HIB) assume that information objects are in text document format. This paper argues four important HIB theories are insufficient for describing users' search strategies for data because of assumptions about the attributes of objects that users seek.
Anthony J. Million, Jeremy York, Sara Lafia, Libby Hemphill   +3 more
wiley   +1 more source

The Market for Medical Ethics [PDF]

, 2001
At the core of Kenneth Arrow’s classic 1963 essay on medical uncertainty is a claim that has failed to carry the day among economists. This claim—that physician adherence to an anti-competitive ethic of fidelity to patients and suppression of pecuniary ...
Bloche, Maxwell Gregg
core   +2 more sources

Can social media provide early warning of retraction? Evidence from critical tweets identified by human annotation and large language models

Journal of the Association for Information Science and Technology, EarlyView.
Abstract Timely detection of problematic research is essential for safeguarding scientific integrity. To explore whether social media commentary can serve as an early indicator of potentially problematic articles, this study analyzed 3815 tweets referencing 604 retracted articles and 3373 tweets referencing 668 comparable non‐retracted articles. Tweets
Er‐Te Zheng, Hui‐Zhen Fu, Mike Thelwall, Zhichao Fang   +3 more
wiley   +1 more source

Professional Skepticism and Corporate Transactions

Potchefstroom Electronic Law Journal
The approval of corporate law transactions under the South African Companies Act 71 of 2008, as amended, is anchored in directors' standards of conduct (that is, the fiduciary duties and the duty of care, skill and diligence) as the primary requirement.
Tshepo Herbert Mongalo, Mojalefa Reginald Mosala   +1 more
doaj   +1 more source

The Influence of Auditor's Professional Skepticism and Competence on Fraud Detection: the Role of TIME Budget Pressure [PDF]

, 2018
This study aims to examine the moderating effect of time budget pressure on the influence of the independent auditor's professional skepticism and competence on fraud detection.
Munandar, A. (Agus), Said, L. L. (Lola)
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