نتایج جستجو برای: audit feed
تعداد نتایج: 93018 فیلتر نتایج به سال:
Prior research has estimated piece-meal the determinants of audit fees, non-audit fees and abnormal accruals. Intuition, informal analysis, and a variety of theories suggest that audit fees, non-audit fees, and abnormal accruals are jointly determined. We address this endogeneity issue by modeling the confluence of audit fees, fees for non-audit services and abnormal accruals in a system of sim...
One of the most fundamental presumptions of management audit shows that change in costs is in fir correlation with increase and decrease in activity level. However, this assumption is discussed with considering the cost stickiness by Anderson et al. it means that the amount of increase in costs with the increase in activity level is more than reduction in costs per same amount of reduction in a...
With increasing global attention to ethical issues as well as the importance of quality information in the audit, this study attempts to fill a corner of the research gap in explaining the effect of organizational silence on the ethical and professional performance of the audit community. The main purpose of this study is to investigate the extent of organizational silence in two audit societie...
BACKGROUND Co-morbidity with substance use disorders negatively influences overall functioning in patients with psychosis. However, frequencies and courses of risky use of alcohol, drugs and cigarettes are rarely investigated in patients at psychosis units. The purpose of this study is to describe the use of alcohol, drugs and cigarettes in patients at a psychosis unit over a 1 1/2 year period ...
الزامات افشاء و عکسالعمل بازار در قبال تغییر حسابرسان با هدف دلسرد کردن مدیریت صاحبکار برای اخذ گزارشهای حسابرسی مطلوب و یا مجوز استفاده از روش‌های حسابداری خاص ایجاد شده‌اند. بنابراین، هدف اصلی این پژوهش بررسی رابطهی بین تغییر حسابرس و گزارش حسابرسی در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران است. برای تحلیل داده‌ها در بخش آمار استنباطی با توجه به اسمی بودن متغیرهای پژوهش، آزمون ناپ...
industrial energy consumption lies between 30% and 70% of the total energy consumed in selected countries. cement production is one of the most energy intensive industries all around the world. this paper deals with an energy audit analysis in a cement plant in iran. in all recent works, after performing an energy audit, different strategies are offered to reduce energy losses. generally, these...
key dissimilarities between thermophilic and mesophilic anaerobic digestion of waste activated sludge (was) were experimentally studied in this research. typical was with total solids (ts) concentrations of 30 and 60 g/l were digested anaerobically in a batch digester at mesophilic and thermophilic temperatures. solids reduction, total cod changes, the production of different volatile fatty ...
introduction: although significant development in the field of medicine is achieved, sepsis is still a major issue threatening humans’ lives. this study was aimed to audit the management of severe sepsis and septic shock patients in emergency department (ed) according to the present standard guidelines. method: this is a prospective audit on approaching adult septic patients who were admitted t...
On behalf of the editorial team, we are pleased to present you this special issue Journal Governance and Regulation (Volume 11, Issue 2, 2022). In journal, elite scholars studies feed our current literature on “corporate governance” (CG) with new research directions that paving way toward future hopes prospects. This journal has seen a ‘special appearance’ number governance regulation trends, e...
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