Results 221 to 230 of about 14,507 (274)
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
Abstract The gut microbiota is increasingly recognized as a rich source of biological data that offers critical information on host health, including information on pathological conditions such as cancer, diabetes and other metabolic disorders. Inferring host health from gut bacterial composition using statistical analytical methods remains a challenge.
David Martin +3 more
wiley +1 more source
We developed a population viability analysis to inform reintroduction strategies for the endangered Barbary macaque (Macaca sylvanus), incorporating age‐specific vital rates, release costs on survival and reproduction, environmental and demographic stochasticity, and catastrophic events.
Elisa Neves +8 more
wiley +1 more source
We used pattern recognition software to correct misidentifications in a 15‐year photographic database of the last, vulnerable West African giraffe population in Niger. After revealing substantial methodological errors that had inflated population estimates by nearly 19%, we corrected individual encounter histories and applied capture‐mark‐recapture ...
Mara Vukelić +8 more
wiley +1 more source
Survival Remains High in Griffon Vultures 40 Years After Reintroduction
The reintroduction of the Griffon vulture (Gyps fulvus) in French Grands Causses in 1981 is largely regarded as a significant translocation success. 40 years of quality data from intensive monitoring allows us to investigate the survival rates in this long‐lived population on the long term, but also to reflect on the crucial role of adaptive management
Charlotte Lorand +7 more
wiley +1 more source
«Différant des Autres», Espacements et Temporalités Spectrales
ABSTRACT That night that he agreed to our suggestion that we accompany him outside, for the whole night or until the overflow has passed, M seemed to be in direct contact with all the layers of astronomy, inhabiting all temporalities simultaneously. Outside, lying/sitting on the picnic table, in the pitch‐black darkness of the night in the woods, under
Amélie‐Anne Mailhot
wiley +1 more source
Abstract Do discriminatory attitudes held in the public influence public institutions? We study this question within the context of the criminal justice system of historical British Columbia (BC). During the late 1870s and early 1880s, an influx of Chinese immigrant workers employed in the building of the Canadian Pacific Railway (CPR) was the catalyst
Kris Inwood, Ian Keay, Blair Long
wiley +1 more source

