Search results for "Audit"
showing 10 items of 1421 documents
Sustainability Development and the Quality of Assurance Reports: Empirical Evidence
2012
There is a rising trend among companies to publish their sustainability or corporate social responsibility (CSR) reports. Assurance of these reports is a valuable voluntary tool to provide them with higher credibility. Nonetheless, the quality of assurance reports differs in practice and the objective of this paper is to provide evidence in this new area of research. Indeed, we are pioneers in developing an index to measure the quality of assurance reports. We choose the Spanish setting because it is the worldwide leading country as regards CSR reporting (KPMG, 2011; Sierra et al., 2012). We have found evidence on the determinants for CSR reporting posited by existing literature that have a…
Joint Audit: Issues and Challenges for Researchers and Policy-Makers
2013
International audience; The publication of the European Commission Green Paper, ‘Audit Policy: Lessons from the Crisis’ in October 2010, has stirred up a lively debate on the role of joint audits. This literature review identifies and evaluates, for the benefit of future research and regulators, existing evidence about joint audits. We find limited empirical support to suggest that joint audits lead to increased audit quality, but some empirical support to suggest that joint audits lead to additional costs. Overall, this paper indicates that joint audit should be seen as a mechanism that is embedded in a broader institutional context and not be considered in isolation from other factors tha…
Disciplinary Sanctions and Audit Quality: Empirical Evidence from an External Oversight System
2010
This paper provides empirical evidence on the impact of disciplinary sanctions on audit quality, based on the external oversight system set up in Spain in the early nineties. Specifically, we examine the effects of the sanctions imposed by the Institute of Accounting and Auditing (ICAC), a government regulatory agency independent from the auditing industry. To proxy for audit quality, two client-specific earnings quality indicators are considered; i.e. the likelihood of loss reporting and abnormal accruals. According to our results, the Spanish external oversight system does not penalise isolated but structural audit malpractice, since sanctioned auditors exhibit lower average audit quality…
Efectos de la auditoría sobre la credibilidad y la calidad de la información contable de las pymes
2014
La presente tesis doctoral examina dos objetivos básicos: i) si la auditoría contribuye a la reducción del coste de financiación de las pymes, por la credibilidad que ésta otorga a la información contable; y ii) si, con independencia de la credibilidad que le otorga la auditoría, la información contable es de mayor calidad. Las motivaciones para este análisis surgen por la relación mostrada en la literatura previa entre el coste de financiación y la calidad de la información contable. En este sentido, la auditoría, como actividad consistente en la revisión de la información financiera, desempeña un papel muy relevante en un doble sentido: i) como instrumento que contribuye a la calidad de l…
Foodsimplex - seguridad alimentaria en pequeñas y medianas empresas de restauración
2019
En la actualidad, los restaurantes ponen a disposición de la población trabajadora la principal fuente de alimentos listos para comer. En Portugal, los establecimientos de restauración son principalmente quioscos, pequeñas y medianas empresas con recursos insuficientes para cumplir con las normas de seguridad alimentaria. Estas empresas representan un punto de trasmisión de enfermedades infecciosas alimentarias y un problema de salud pública. Esta tesis tuvo como objetivo evaluar una metodología basada en el Análisis de Peligros y Puntos de Control Críticos (APPCC), denominada FoodSimplex, y aplicada en restaurantes durante un período de cuatro años. FoodSimplex es un conjunto de métodos im…
No Difference in Penetrance between Truncating and Missense/Aberrant Splicing Pathogenic Variants in MLH1 and MSH2: A Prospective Lynch Syndrome Data…
2021
Background. Lynch syndrome is the most common genetic predisposition for hereditary cancer. Carriers of pathogenic changes in mismatch repair (MMR) genes have an increased risk of developing colorectal (CRC), endometrial, ovarian, urinary tract, prostate, and other cancers, depending on which gene is malfunctioning. In Lynch syndrome, differences in cancer incidence (penetrance) according to the gene involved have led to the stratification of cancer surveillance. By contrast, any differences in penetrance determined by the type of pathogenic variant remain unknown. Objective. To determine cumulative incidences of cancer in carriers of truncating and missense or aberrant splicing pathogenic …
Cardiorespiratory Fitness Estimation Based on Heart Rate and Body Acceleration in Adults With Cardiovascular Risk Factors : Validation Study
2022
Publisher Copyright: © Antti-Pekka E Rissanen, Mirva Rottensteiner, Urho M Kujala, Jari L O Kurkela, Jan Wikgren, Jari A Laukkanen. Originally published in JMIR Cardio (https://cardio.jmir.org), 25.10.2022. This is an open-access article distributed under the terms of the Creative Commons Attribution License (https://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work, first published in JMIR Cardio, is properly cited. The complete bibliographic information, a link to the original publication on https://cardio.jmir.org, as well as this copyright and license information must be included. Background: C…
Osteoprotegerin and Cardiovascular Events in High-Risk Populations: Meta-Analysis of 19 Prospective Studies Involving 27450 Participants
2018
Background Osteoprotegerin is a cytokine involved in bone metabolism as well as vascular calcification and atherogenesis. Although circulating osteoprotegerin levels are robustly associated with incident cardiovascular disease (CVD) in the general population, its relevance as a biomarker among populations at high CVD risk is less clear. Methods and Results Three independent reviewers systematically searched PubMed, EMBASE, and Web of Science to identify prospective studies that had recruited participants on the basis of having conditions related to high CVD risk. A total of 19 studies were eligible for inclusion, reporting on 27 450 patients with diabetes mellitus (2 studies), kidney diseas…
Accelerometer-Based Sedentary Time, Physical Activity, and Serum Metabolome in Young Men
2022
Physical activity (PA) has been shown to associate with many health benefits but studies with metabolome-wide associations with PA are still lacking. Metabolome studies may deepen the mechanistic understanding of PA on the metabolic pathways related to health outcomes. The aim of the present study was to study the association of accelerometer based sedentary time (SB) and PA with metabolome measures. SB and PA were measured by a hip-worn accelerometer in 314 young adult men (age: mean 28, standard deviation 7 years). Metabolome was analyzed from fasting serum samples consisting of 66 metabolome measures (nuclear magnetic resonance-based metabolomics). The associations were analyzed using a …
Associations of physical activity and physical fitness with cardiovascular risk factors in young men
2015
Artikkeliväitöskirja. Sisältää yhteenveto-osan ja neljä artikkelia. Article dissertation. Contains an introduction part and four articles.