Search results for "Audit"

Genetic and environmental factors associated with the virulence of fish pathogen Flavobacterium columnare

2016

Body composition and molecular reflections of obesity-related cardio-metabolic disorders : a cross-sectional and longitudinal study in women

2016

Adiposity-Related Predictors of Vascular Aging From a Life Course Perspective : Findings From the Helsinki Birth Cohort Study

2022

The prognostic and predictive role of tumor-infiltrating lymphocytes (FoxP3 + and CD8 +) and tumor-associated macrophages in early HER2 + breast canc…

2023

Purpose In HER2-positive (HER2 +) breast cancer, tumor-infiltrating lymphocytes (TILs) and tumor-associated macrophages (TAMs) may influence the efficacy of the HER2-antibody trastuzumab and the patient’s outcome. In this HER2 + patient cohort, our aim was to study the numbers of FoxP3 + regulatory TILs and CD8 + cytotoxic TILs, their correlations with CD68 + and CD163 + TAMs, and the prognostic and predictive value of the studied factors. Methods We evaluated 139 non-metastatic HER2 + breast cancer patients operated between 2001 and 2008. The FoxP3+TIL count (FoxP3+TILs) was assessed using the hotspot method, and the CD8 + TIL count (CD8+mTILs) utilizing a digital image analysis from invas…

COMPLIANCE PROGRAM IN LATVIAS’ BANKING SECTOR: THE RESULTS OF A SURVEY

2012

Regulators more than ever believe an efficient compliance function is a prerequisite for good corporate governance that should restore trust, integrity, and responsibility in the banks, findings in academic research has confirmed mentioned above in many countries. Compliance is key facet of governance because it shows how actually bank meets corporate responsibilities. The new guidelines in September 2011 had been issued by European Banking Authority with more attention to the compliance function. Compliance is very complex function and covers different areas: Anti-money laundering, investment protection, consumer protection, data protection and etc. Compliance complexity arises from severa…

Panel Summary: Frontiers of Human-Machine Interaction

2001

The hot points presented to the panel were the following: What are the broader definitions of Human/Machine interaction? For example: non direct connection (using currently available computer GUI) first phase direct connection (linking sensors to the sensory system) second phase (direct connections into the Central Nervous System) What are the technologies that should be developed in order to enable each of the previous phases? What are the scientific research issues that are related to such phases? What are the possible implications of a direct human-computer link on the society? (compared to the Internet revolution?) There are several phases in Human-Machine interaction. The first, and mo…

Spain and the Transition to IFRS

2008

The Stock Market Reaction to the Enron-Andersen Affair in Spain

2006

2Universidad Jaume I de Castellon This paper investigates whether listed Spanish companies audited by Andersen have suffered any negative economic impact due to the scandal surrounding Andersen’s work in Enron Corporation. To that end, we have measured the economic consequences, if any, of Andersen’s loss of reputation by examining the reaction in terms of movements in the stock prices of its client companies using an event study methodology. We have analysed abnormal returns on the stock prices of all firms listed in the Spanish Interconnected Market around two event dates: the date of Andersen’s public admission that it had destroyed significant financial documents related to Enron Corp. …

The effects of the provision of consulting services on audit reporting quality

2012

The growing complexity of the global business environment is leading innovative firms to demand further external counselling to better handle rapid change and increasing uncertainty. Likewise, the implementation of new information systems is usually carried out with the help of external advisors. This paper examines whether the provision of consulting services undermines audit reporting quality by testing for an association between advisory services and audit reporting. A cross-sectional logistic regression is estimated to test the relationship between consulting fees and the audit outcome. The evidence suggests that there is no statistically significant association between non-audit fees a…

Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study

2013

There is increasing interest in integrated reporting that includes the company's financial, governance, environmental, and social performance. For this reason, the main objective of this investigation is to study why companies are producing integrated reporting, paying special attention to the links with the assurance of the corporate social responsibility (CSR) report. Based on 7144 worldwide observations, this study identifies the determinants of integrated reporting through a logistic regression model. Our results point out that the likelihood of disclosing an integrated report is positively associated with having the CSR report assured, year, size and supplement industry. Next, we teste…