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UNIT: AUDITING I CODE: ACC 316 XUNIT: AUDITING I CODE: ACC 316 XDaystar ...
Daystar University
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Proposed statement on auditing standards : Auditing fair value measurements and disclosures;Auditing fair value measurements and disclosuses; Exposure draft (American Institute of Certified Public Accountants), 2002, June 28 [PDF]
In recent years, generally accepted accounting principles (GAAP) have required entities to significantly increase the use of fair value for measuring, presenting, and disclosing in their financial statements assets, liabilities, and specific components ...
American Institute of Certified Public Accountants. Auditing Standards Board
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Abstract Our general interest is in global trade loss from livestock pathogens, specifically exports. We adopt a causal inference approach that considers animal disease outbreaks over time as non‐staggered binary treatments with the potential for switching in (infection) and out of treatment (recovery) within the sample period. The outcome evolution of
Mohammad Maksudur Rahman +1 more
wiley +1 more source
Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar +2 more
wiley +1 more source
Over the last decade, rapid advances in information systems (ISs) have greatly reshaped and changed the nature of doing business and how its performance is measured, with Electronic Auditing (E-auditing) emerging as a pivotal element in improving ...
Abdulwahab Mujalli
doaj +1 more source
Firm turnover under asymmetric information: Tanzania's agro‐dealer sector
Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler +3 more
wiley +1 more source
Abstract Firefighters face an array of stressors due to the demands of their occupation, leading to a high prevalence of mental health challenges. Social prescribing represents a novel approach to healthcare that emphasizes a holistic view of health and wellbeing.
Janice Ikeda +2 more
wiley +1 more source
Abstract Evaluations of community‐engaged research (CEnR) typically emphasize health outcomes rather than the partnership processes that contribute to intervention effectiveness. This scoping review synthesized community partner‐identified strategies for successful community‐academic health research partnerships with Black American communities and ...
Kaylyn A. Garcia +6 more
wiley +1 more source
Gender Auditing in a Capability Approach [PDF]
Feminist studies have developed several tools to assess the gender impact of public policy and, in particular, of public budgets. We introduce an innovative approach to gender auditing of public budgets inspired by the capability approach.
Diego Lanzi +2 more
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ABSTRACT Turner syndrome (TS) is associated with thoracic aortopathy and increased risk for aortic dissection, yet the natural history of aortic dilation is not well understood. We performed a retrospective longitudinal study of individuals with TS who participated in the TS Society of the United States Healthy Heart Project between 2003 and 2023 ...
Dylan Doerner +7 more
wiley +1 more source

