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Reviews the book `API's Complete Guide to the Non-Profit Audit.'CerintKennethEBSCO_bspCPA Journal
Audit process, private information, and insider trading Article Open access 06 July 2022 1 Introduction This study investigates whether, and how, insider trading opportunities provide managers with incentives to make strategic disclosures of product and business expansion (hereafter, PBE) plans to the...
the mandatory rotation of audit firms) on the market structure. However, the authors do not explicitly derive the effect of the regulation on the quality of audited reports. Instead, they use the relative importance of a client (i.e., the ...
We advance, and test, two competing hypotheses that relate prior non-profit experience to mismanagement and/or negligence against the null of no relationship. The evidence supports the hypothesis that the bureaucratic and chaotic culture of many non-profits often attracts and/or molds individuals with...
The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members. Bus. Ethics Environ. Responsib. 2022. [Google Scholar] [CrossRef] Cohen, J.; Holder-Webb, L.; Nath, L.; Wood, D. Retail investors’ perceptions of the decision-...
Norms and audit processes for these data may differ per country, whereas CDP used a uniform and audited process, based on the GHG Protocol [4], for all companies in the world. Their reported emissions are expressed in tCO2-eq. 4.2.2. Target Cleaning Procedure GHG emissions are reported on...
Techtonica is a non-profit project of SocialGood that offers a software engineering training with a need-based, sliding-scale, subsidized tuition and stipend scholarships for intensive tech training and job placement for unemployed or underemployed folks. For more information, please see our website...
aThe company chose the Forest Trust, a non-profit organisation that helped the company when it came to liaising with Greenpeace as well as helping Nestlé to audit its suppliers. 公司选择了森林信任,帮助公司的一个非盈利性组织,当它来了到联络Greenpeace并且帮助Nestlé验核它的供应商。[translate]...
https://www.aasb.gov.au/media/w05hhznh/aasbstaffpaper_narrativereportingforprofit_05-21.pdf (2021) Google Scholar Badertscher et al., 2012 B.A. Badertscher, J.J. Burks, P.D. Easton A convenient scapegoat: Fair value accounting by commercial banks during the financial crisis The Accounting ...