Search results for "Audit"
showing 10 items of 1421 documents
Glochidial infection by the endangered Margaritifera margaritifera (Mollusca) increased survival of salmonid host (Pisces) during experimental Flavob…
2021
AbstractCo-infections are common in host-parasite interactions, but studies about their impact on the virulence of parasites/diseases are still scarce. The present study compared mortality induced by a fatal bacterial pathogen, Flavobacterium columnare between brown trout infected with glochidia from the endangered freshwater pearl mussel, Margaritifera margaritifera, and uninfected control fish during the parasitic period and after the parasitic period (i.e. glochidia detached) in a laboratory experiment. We hypothesised that glochidial infection would increase host susceptibility to and/or pathogenicity of the bacterial infection. We found that the highly virulent strain of F. columnare c…
Introduction, l'audit en tant que mécanisme de gouvernance
2011
International audience; Comme le souligne Philippe Danjou, la qualité de l'audit est un concept qui ne peut pas s'appréhender indépendamment de ce sur quoi il porte : la qualité des états financiers qui reflètent les phénomènes économiques sous-jacents. Aussi important que soit l'effort mené pour aboutir à un niveau de qualité optimal, l'audit reste toujours dépendant des normes comptables auxquels il se réfère. Mais l'audit est aussi un processus complexe qui rentre en interaction avec de multiples processus destinés globalement à améliorer la gouvernance des Organisations. Si l'audit externe revêt la forme du commissariat aux comptes en France, l'audit ne se limite pas à son aspect légal,…
On the role of internationalization of firm-level corporate governance: The case of audit committees
2022
Research Question/IssueMotivated by the agency theory and the findings of linguistic studies, we analyze the association between the internationalization of a firm's audit committee and its corporate governance.Research Findings/InsightsBased on data from 2159 publicly traded European firms from 15 countries for the period 2000–2018, we find that firms with foreign directors on their audit committees are associated with lower financial reporting quality. The association is mitigated by stronger country-level investor protection and a higher similarity among intra-committee languages. We further find that foreign directors on the audit committee are related to stock prices being less informa…
Combined Effects of Auditing and Discretionary Accruals on the Cost of Debt: Evidence From Spanish SMEs
2021
Previous literature shows mixed evidence on the effect of discretionary accruals and auditing on the cost of debt. We hypothesize that, in the SMEs setting, auditing can act as a substitute for accruals quality, and thus audits may mitigate the effect of discretionary accruals on the cost of debt. Using a sample of Spanish SMEs, we find that auditing is negatively related with the cost of debt, while higher discretionary accruals are related with a lower cost of debt. Nonetheless, this effect is lower than that one observed for audits. When considering the combined effect of both variables, the effect of discretionary accruals is replaced by that of auditing. These results suggest that, am…
Annales des travaux des auditeurs de l'IHEDN 2008 : "Remilitarisation et dangerosité du monde"
2008
CD rom; International audience
Annales des travaux des auditeurs de l'IHEDN 2006 : "Amérique latine : émergence d'un pôle"
2006
CD rom; International audience
Annales des travaux des auditeurs de l'IHEDN 2006 : "Mers et océans : défis européens et mondiaux"
2006
CD rom; International audience
Annales des travaux des auditeurs de l'IHEDN 2007 : "La mondialisation : chance ou menace pour l'Europe et la France ?"
2007
CD rom; International audience
Annales des travaux des auditeurs de l'IHEDN 2009 : "L'Union européenne en quête de sécurité extérieure et de sécurité intérieure"
2009
CD rom; International audience
Synthetic individual binaural audio delivery by pinna image processing
2014
Purpose – The purpose of this paper is to present a system for customized binaural audio delivery based on the extraction of relevant features from a 2-D representation of the listener’s pinna. Design/methodology/approach – The most significant pinna contours are extracted by means of multi-flash imaging, and they provide values for the parameters of a structural head-related transfer function (HRTF) model. The HRTF model spatializes a given sound file according to the listener’s head orientation, tracked by sensor-equipped headphones, with respect to the virtual sound source. Findings – A preliminary localization test shows that the model is able to statically render the elevation of a vi…