Search results for "auditor."

Audiological Investigation of Otitis Media in Children with Atopy

2011

Otitis media (OM) describes an inflammatory process within the middle ear space that is generally associated with accumulation of fluid and that may lead to hearing loss, learning difficulties, and delays in language development. The pathogenesis of OM is multifactorial, involving the adaptive and native immune system, eustachian tube dysfunction, viral and bacterial load, and genetic and environmental factors. The involvement of IgE-mediated allergic reactions in the pathogenesis of OM has been suggested by clinical observations of a high prevalence of OM among patients with allergies. Evidence from studies involving tympanometric measurements, audiometric measurements, and otoscopic exami…

The relationship between non-audit fees and audit quality: dealing with the endogeneity issue

2015

Purpose – The purpose of this paper is to explore whether the provision of non-audit services (NAS) by public accounting firms undermines audit quality. The study addresses this question by testing for an association between the provision of consulting services and auditor independence in listed companies. Design/methodology/approach – The authors study if the magnitude of non-audit fees explains variations in earnings management by looking at the joint determination of non-audit fees, audit fees, and abnormal accruals using the SURE-regression estimation method. Findings – Evidence from tested models suggests that audit services quality is uncompromised by the provision of NAS. In other w…

Revisiting the regulation of auditor independence: Spanish evidence on different perceptions

2012

Following the dramatic financial scandals at the turn of the millennium, the financial system reporting framework has changed considerably to restore confidence among investors. In 2002, Spain was one of the pioneer EU member countries to regulate audit quality and protect auditor independence. In the specific setting of Spain, the objective of this research is to obtain evidence that can contribute to the debate on whether there is a need for regulation in this field. In this sense, we find evidence on the existence of an expectations gap between two groups of agents affected by the important changes that the 2002 rules on independence and audit quality imposed on auditors, i.e., the audit…

Reviewing a Friend - The Role of Social Ties in Review Work in Auditing

2016

Hierarchically structured review work is a pervasive element in many professional work settings, including auditing. However, little is known about social factors underlying the pairing of reviewers and reviewees and their impact on quality. The German auditing setting provides a unique opportunity to empirically observe review work at the highest hierarchical level. We investigate the role of social ties in the pairing of concurring auditor (reviewer) and lead auditor (reviewee). We find that the presence of social ties between the concurring auditor and the lead auditor resulting from local affinity, i.e., having the same dialect and working in the same office, makes it more likely for th…

Optimizing self-organizing timbre maps: Two approaches

1997

The effect of using different auditory images and distance metrics on the final configuration of a self-organized timbre map is examined by comparing distance matrices obtained from simulations with a similarity rating matrix, obtained using the same set of stimuli as in the simulations. Two approaches are described. In the static approach, each stimulus is represented as a single multi-component vector. Gradient images, which are intended to represent idealizations of physiological gradient maps in the auditory pathway, are constructed. The optimal auditory image and distance metric, with respect to the similarity rating data, are searched using the gradient method. In the dynamic approach…

A range of pulses commonly used for human transcranial ultrasound stimulation are clearly audible.

2021

Digitālā komunikācija "Netflix" seriālā "The Circle" 2. sezonā

2022

Bakalaura darba tēma ir “Digitālā komunikācija “Netflix” seriālā “The Circle” 2.sezonā”. Darba mērķis ir noskaidrot, kā atpazīt “catfishinga” manipulāciju formas, kā ar tām cīnīties un saprast, kādi ir šādas darbības galvenie nolūki. Darbā tiek apskatīts amerikāņu realitātes šovs “The Circle” 2. sezona un tā auditorija. Mērķa sasniegšanai tika izmantota teorētiskā literatūra un izvirzītās pētniecības metodes. Teorētiskajā daļā ir aplūkota mediju lietojuma un apmierinājuma teorija, realitātes šova žanrs, mediju auditorija, seriāls “The Circle” un “catfishings”. Pētījuma veikšanai tika izmantotas divas metodes – interneta aptauja un strukturētā/daļēji strukturētā intervija.

Riflessioni sul giudizio di parificazione dei rendiconti regionali

2020

The Italian Court of Auditors (“Corte dei conti”) has jurisdiction and authority to the equalization judgement (“giudizio di parificazione”) of fiscal statements of Italian Regions, which appears as an exam on the legitimacy/rightness of the ways applied by the regional administrations in the construction of their general audit reports taking into consideration the comparison with those decisions assumed in the budget and the adjustments pursuant to the applicable fiscal rules. Therefore, the equalization judgement consists in a check of correspondence, that is to say in the assessment of the variances that, considering the equilibria set forth in the budget, emerge from the final reports, …

Event-related brain potentials of masked repetition and semantic priming while listening to sentences.

2012

We combined for the first time electrophysiological measures and masked priming technique in sentential context, by setting up a cross-modal masked priming paradigm involving the auditory presentation of sentences. ERPs were time-locked to an auditorily presented word that was preceded by a repeated, related or unrelated pattern masked prime. We registered a two-way N400-difference between unrelated and related/repeated primes, followed by a late positive component (LPC) for repetition priming. Related primes appear to facilitate the lexical-semantic processing of the target to the same extent repeated primes do (equally attenuated N400). Repetition priming exerts additional demands (LPC), …

EVALUATION OF AUDITORY CORTICAL PLASTICITY FROM FIRST AMPLIFICATION TO ONE YEAR OF HEARING AID USE: THE RELATIONSHIP BETWEEN AIDED CORTICAL AUDITORY …

2021

Over the last decade, aided cortical auditory evoked potentials (ACAEPs) have continued to be a focus of interest due to the lack of adequate tools to objectively assess cortical auditory activity in response to amplified stimuli. The majority of authors have investigated the direct relationship between behavioral thresholds and ACAEPs and the evolution of ACAEP waves among children with sensorineural hearing loss (SNHL) undergoing rehabilitation. In contrast, scarce data are available regarding changes in ACAEPs over time in adult hearing aid users, particularly in relation to speech perception outcomes. The main goal of this project was to investigate the relationship between ACAEPs and s…