Search results for "Audit"

FoodSimplex as a Mean to Improve Portuguese Restaurants’ Goods Manufacturing Practices - Audit and Microbial Assessment

2020

Background: The consumption of meals at resturants has increased mass catering establishments. Such food services may present several risk factors for foodborne diseases, which have a substantial negative impact on public health. The smallest business with no technical or financial support struggles to comply with food safety European Regulation. The aim of this four years study was to assess Good Manufacture Practices (GMP) in Portuguese restaurants applying a designed food safety methodology, FoodSimplex, through audit data to determine good manufacture practices, and microbiological sampling of the meals before and after its implementation, by food groups according to their risk. Method…

Concentration Dynamics in the Market for Audit of Public Interest Entities in Latvia

2020

This paper studies the dynamics of concentration levels in the market for audit of public interest entities (further PIEs) in Latvia from 2016 to 2018. This is important to identify initial effects on concentration and the likely consequences of the new EU statutory audit legislation (i.e. Directive 2014/56/EU and Regulation 537/2014) entered into force in June 2016. This paper relies primarily on the analysis of the annual reports of Latvian PIE audit firms and their associates and computes some key measures describing concentration – the Herfindahl-Hirschman index and concentration ratios CR1 or CR4. It also analyses market concentration in different categories of PIEs, notably banks. The…

Immunophenotype based on inflammatory cells, PD-1/PD-L1 signalling pathway and M2 macrophages predicts survival in gastric cancer

2020

Abstract Background Immune response against cancer has prognostic impact but its role in gastric cancer is poorly known. The aim of the study was to assess the prognostic significance of immune cell score (CD3+, CD8+), tumour immune escape (PD-L1, PD-1) and immune tolerance (Clever-1). Methods After exclusion of Epstein-Barr virus positive (n = 4) and microsatellite instable (n = 6) tumours, the study included 122 patients with GC undergoing D2 gastrectomy. CD3+ and CD8+ based ICS, PD-L1, PD-1 and Clever-1 expressions were evaluated. Differences in survival were examined using Cox regression adjusted for confounders. The primary outcome was 5-year survival. Results The 5-year overall surviv…

Is APOE ε4 associated with cognitive performance in early MS?

2020

ObjectiveTo assess the impact of APOE polymorphisms on cognitive performance in patients newly diagnosed with clinically isolated syndrome (CIS) or relapsing-remitting MS (RRMS).MethodsThis multicenter cohort study included 552 untreated patients recently diagnosed with CIS or RRMS according to the 2005 revised McDonald criteria. The single nucleotide polymorphisms rs429358 (ε4) and rs7412 (ε2) of the APOE haplotype were assessed by allelic discrimination assays. Cognitive performance was evaluated using the 3-second paced auditory serial addition test and the Multiple Sclerosis Inventory Cognition (MUSIC). Sum scores were calculated to approximate the overall cognitive performance and memo…

Does Longer Leukocyte Telomere Length and Higher Physical Fitness Protect Master Athletes From Consequences of Coronavirus (SARS-CoV-2) Infection?

2020

CREDIBILIDAD EN LATINOAMÉRICA DEL INFORME DE RESPONSABILIDAD SOCIAL CORPORATIVA

2014

Para dar mayor credibilidad a la información publicada en los informes de responsabilidad social corporativa se asigna a estos de un proceso de aseguramiento por parte de un experto externo. Esta investigación se basa en 1.021 observaciones de 12 países de Latinoamérica durante los años 2006-2010. A la vista de los resultados, podemos concluir que Latinoamérica es una región donde cada vez hay un mayor compromiso con la sostenibilidad. Además, los resultados señalan que la decisión de otorgar mayor credibilidad a las políticas sostenibles por medio del aseguramiento depende del tamaño de la empresa, del sector al que pertenece y del país donde se encuentre. Para dar mais credibilidade às in…

Determinants and consequences of auditor dyad formation at the top level of audit teams

2021

Abstract This study investigates the determinants and consequences of forming dyads at the top level of audit teams, i.e., dyads between concurring and lead auditor. We apply the sociological theory of homophily, i.e., the implicit preference for similar others, to hierarchically structured auditor dyads. Our regression analyses reveal that sharing the same gender and the same ethnicity, measured by dialect, increases the likelihood of dyad formation beyond what one would expect based on the characteristics of the pool of available auditors. Further, we observe that forming auditor dyads sharing the same age is avoided, suggesting that the need to establish a legitimate hierarchical relatio…

Who makes partner in Big 4 audit firms? – Evidence from Germany

2021

Abstract This study investigates who makes partner in Big 4 audit firms. Building on prior qualitative research, we conduct the first large scale study using archival data to examine the incremental importance of different individual auditor characteristics for making partner. For our analyses, we collect information on German auditors from a business-oriented social network site. We conduct a longitudinal analysis for a cohort of Big 4 senior managers and directors to identify determinants of making partner. We find that economic capital, social capital, and institutionalized cultural capital matter for making partner. Further, we find that female and foreign auditors are less likely to be…

Análise de divulgação de risco no Relatório Anual de Governança corporativa utilizando fuzzy-set qualitative comparative analysis

2016

ABSTRACT This paper explores the necessary and sufficient conditions of good Corporate Governance practices for high risk disclosure by firms in their Corporate Governance Annual Report. Additionally, we explore whether those recipes have changed during the financial crisis. With a sample of 271 Spanish listed companies, we applied fuzzy-set qualitative comparative analysis to a database of financial and non-financial data. We report that Board of Directors independence, size, level of activity and gender diversity, CEO duality, Audit Committee independence, being audited by the Big Four auditing firms and the presence of institutional investors are associated with high risk disclosure. The…

Dynamics and Limits of Regulatory Privatization: Reorganizing audit oversight in Russia

2019

Accounting and auditing are often cited as key sites where business regulation has been privatized, globalized and neoliberalized. Yet, these sites have also undergone a legitimacy crisis in recent years, marked by a shift from self-regulation to increased public oversight. This paper investigates these developments by reference to the evolution of a public/private audit oversight regime (audit of the auditors) in Russia. We show how, in the early stages of post-Soviet reforms, old state-administered forms of financial oversight were replaced with market-oriented arrangements (peer reviews) offered by newly founded private professional accountancy associations as a service to their members.…