Results 131 to 140 of about 34,635 (311)

Regulatory Inspection and Public Audit

SSRN Electronic Journal, 2023
openaire   +2 more sources

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

Compliance auditing applicable to governmental entities and other recipients of governmental financial assistance; Statement on auditing standards, 063

, 1989
This statement establishes standards with respect to testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards, Government Auditing Standards, and the Single Audit Act of ...
American Institute of Certified Public Accountants. Auditing Standards Board
core  

Potential for use of Al/machine learning for pharmacovigilance: Is there a role for regulators?

British Journal of Clinical Pharmacology, EarlyView.
Christina Gao, Ashley M. Hopkins, Andrew Rowland, Stephen Bacchi   +3 more
wiley   +1 more source

‘It's all very well having a diverse curriculum, but if there is no curriculum, it can be as diverse as you like’: Precarity and decolonising in the neoliberal UK higher education system

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, Barbara Adewumi, Laura R. Bailey, Jacob W. Moore, Lauren‐Marie Aba Amoah   +4 more
wiley   +1 more source

Compliance auditing applicable to governmental entities and other recipients of governmental financial assistance; Statement on auditing standards, 068

, 1991
This Statement establishes standards for testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards (GAAS) Government Auditing Standards the Single Audit Act of 1984 and ...
American Institute of Certified Public Accountants. Auditing Standards Board
core  

‘School is their whole world’: Teachers' perspectives on loneliness among children and adolescents from England and mainland China

British Educational Research Journal, EarlyView.
Abstract As front‐line observers and active participants in pupils' daily lives, teachers closely monitor pupils' social interactions, emotional states and behavioural changes. Their unique perspective enables them to detect problems in the social lives of their pupils that may not be immediately visible to peers, parents or mental health professionals.
Yixuan Zheng, Charlotte Bagnall, Caroline Bond, Elizabeth Birchinall, Pamela Qualter   +4 more
wiley   +1 more source

Auditing derivative instruments, hedging activities, and investments in securities; Statement on auditing standards, 092

, 2000
This Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities2 that are made in an entity\u27s ...
American Institute of Certified Public Accountants. Auditing Standards Executive Committee
core  

Growth mindset is positively associated with mathematics attainment in Scotland—But socioeconomic status plays a greater role

British Educational Research Journal, EarlyView.
Abstract There is currently a gap in knowledge around pupils' growth mindset (GM) and attainment in Scotland, particularly in relation to Socioeconomic Status (SES). This study offers insights on the relevance of growth mindset in Scotland for attainment in mathematics by drawing on large‐scale data from the OECD's Programme for International Student ...
Catherine Reid, Ellen Boeren
wiley   +1 more source

Proposed statement on auditing standards : auditing accounting estimates ;Auditing accounting estimates; Exposure draft (American Institute of Certified Public Accountants), 1987, Feb. 14

, 1987
Accounting estimates are based on subjective factors. Consequently, controls over estimates are often more difficult to establish than controls over factual information, and the potential for bias in estimates may be greater.
American Institute of Certified Public Accountants. Auditing Standards Board
core