Results 171 to 180 of about 712,703 (296)

Audit Quality From a Service Perspective: A Systematic Literature Review

Accounting 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, Phillip de Jager, Francois Toerien, Ezelda Swanepoel   +3 more
wiley   +1 more source

The Ethics of Informed Consent for Data Registries: Moving Beyond Moral Minimalism to the High Ground. [PDF]

Bioethics
Chingarande GR.
europepmc   +1 more source

Statutory Foreclosures in Arkansas: The Law and Recent Developments

, 2013
Lynn Foster
openalex   +1 more source

Public Tax Disclosures and Investor Perceptions Publications d'informations fiscales et perceptions des investisseurs

Contemporary Accounting Research, EarlyView.
ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck, Martin Jacob, Maximilian A. Müller, Christian P. H. Peters, Victor van Pelt   +4 more
wiley   +1 more source

Accountability, autonomy, equity, and trust in selected healthcare systems: a comparative analysis. [PDF]

Isr J Health Policy Res
Sigawi T, Yosef D, Tal O.
europepmc   +1 more source

A More Modest Proposal Than a Common Law for the Age of Statutes: Greater Reliance in Statutory Interpretation on the Concept of Interpretative Intention

, 2005
Edward J. Imwinkelried
openalex   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

From conflict to collaboration: how local natural resource management conventions foster peacebuilding between farmers and herders in central Mali. [PDF]

Disasters
Ba B, Affognon H, Flintan F.
europepmc   +1 more source

Motorists and Pedestrians - A Study of the Judicial Process in Relation to the Statutory Right of Way Law in Maryland

, 1950
Paul F. Due, Bird H. Bishop
openalex   +1 more source

Antitrust for the fintech era

American Business Law Journal, EarlyView.
Abstract The emerging relationship between fintechs and banks has revealed antitrust's antiquation. At one time, scholars predicted that fintechs could democratize banking while providing a critical source of competition. But then banks began to acquire their digital rivals: about 900 acquisitions of fintechs have taken place since 2021.
Gregory Day, Lindsay Sain Jones
wiley   +1 more source