Results 201 to 210 of about 68,063 (279)

Audit Quality From a Service Perspective: A Systematic Literature Review

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha   +3 more
wiley   +1 more source

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

open access: yesAbacus, EarlyView.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen   +3 more
wiley   +1 more source

Audit Committee Networks and Audit Fees: A European Analysis

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study investigates the association between audit committee member networks and audit fees in a sample of 225 publicly traded firms from eight European countries between 2005 and 2020. Using social network analysis, we find that director interconnections—established through overlapping board memberships—are associated with audit fees.
Ruth García‐Cobo   +2 more
wiley   +1 more source

Trends and future directions in childhood obesity research in the Nordic countries: a scientometric review. [PDF]

open access: yesEur J Public Health
Baygi F   +5 more
europepmc   +1 more source

Nicotine pouches and clinical outcomes related to smoking cessation: A systematic review of randomized trials

open access: yesAddiction, EarlyView.
Abstract Background and aims Tobacco‐free nicotine pouches (NPs) are oral nicotine products promoted by manufacturers and some researchers as tools that may reduce nicotine cravings and support smoking reduction or cessation. However, evidence regarding their actual clinical impact remains limited.
Javad Heshmati   +6 more
wiley   +1 more source

Understanding Nursing Staff Perspectives on Fluid Balance Charting: A Nordic Focus Group Study. [PDF]

open access: yesScand J Caring Sci
Leinum LR   +5 more
europepmc   +1 more source

Drug use among people in prison: A global review of epidemiology, harms and interventions

open access: yesAddiction, EarlyView.
Abstract Background and aims People who use drugs are overrepresented in the criminal justice system. We aimed to provide a broad synthesis of the epidemiology, harms and interventions related to drug use and drug use disorders among incarcerated adults worldwide, and highlight gaps in evidence and practice.
Louis Favril, John Strang, Seena Fazel
wiley   +1 more source

Definition and developmental goals for Nordic emergency medicine. [PDF]

open access: yesScand J Trauma Resusc Emerg Med
Björnsson HM   +6 more
europepmc   +1 more source

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