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Alejandro Sáez Martín,Arturo Haro de Rosario,María Del Carmen Caba Pérez
Pág. 317 - 340
In recent years, facing the new business environment, the necessity of doing integrated reports has emerged. Companies of the healthcare industry have been pioneers and instigators in their making. For this information to be compared, an Internation...
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Angela Renata Cordeiro Ortigara, Melvyn Kay and Stefan Uhlenbrook
In 2015, UN Member States adopted the 2030 Agenda for Sustainable Development, including Sustainable Development Goal 6 (SDG 6): ?Ensure availability and sustainable management of water and sanitation for all?. Commonly known as the ?water goal?, SDG 6 w...
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Daniel Botez
Statutory audit missions are completed through the drawing up of audit reports. The elements of an audit report are standardized by International Standard on Audit ISA 700 ?Forming an opinion and reporting on financial statements?. In April 2014, Directi...
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QIAN Yongshi
Pág. 54 - 65
AbstractIn today?s world, globalization has developed well, and it is in a potential and relatively stable state in both its depth and breadth. Building cultural confidence while strengthening cultural communication is an important issue facing every par...
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Rahimah Bawai,Hermala Kusumadewi
Pág. 20 - 33
Abstract: This study aims to determine the effect of corporate governance, firm characteristics, disclosure of corporate social responsibility (CSR) on firm value. It analyzes the firms which became the participants of the 2014 Sustainability Report Awar...
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Ionu? Ovidiu Jerca, Sorin Mihai Cîmpeanu, Razvan Ionu? Teodorescu, Elena Maria Draghici, Oana Alina Ni?u, Sigurd Sannan and Adnan Arshad
Understanding how cherry tomatoes respond to variations in greenhouse microclimate is crucial for optimizing tomato production in a controlled environment. The present study delves into the intricate relationship between summer-grown cherry tomatoes (Che...
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Awatif Hodaed Alsheikh and Warda Hodaed Alsheikh
We investigate the effects of both the busyness of audit committee (AC) members and the busyness of audit committee chairs on audit report lag (ARL) among Saudi non-financial firms between 2018 and 2021. In this study, a sample comprising a total of 515 ...
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Romlah Jaffar, Nor Asyiqin Abu, Mohamat Sabri Hassan and Mohd Mohid Rahmat
The presence of board members with good governance attributes is value-relevant since it influences investors? investment decisions. The value relevance is expected to improve with the newly introduced extended audit report to disclose key audit matters ...
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Yu Tang, Zhiqin He, Qinmu Wu, Xiao Wang and Yuhang Wang
The scoliosis report is a diagnosis made by the clinician looking at X-ray images of the spine. However, with numerous images, writing the report can be time-consuming and error-prone. Therefore, this paper proposes an automatic generation model of the e...
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Sangjee Park, Jun-Woo Bong, Inseo Park, Hwamin Lee, Jiyoun Choi, Pyoungjae Park, Yoon Kim, Hyun-Soo Choi and Sanghee Kang
This operative report documents the details of a surgery. Standardization of the medical terminology for the operative report written in free text is significant for performing medical research and establishing insurance systems by accurately sharing inf...
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Maialen Sagarna, Juan Pedro Otaduy, Fernando Mora and Iñigo Leon
Residential building inspections are periodically required by public authorities. However, current approaches to storing and viewing data concerning an inspection are often collected in reports whose form and limited content hamper the rigorous assessmen...
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Fahd Alduais, Nashat Ali Almasria, Abeer Samara and Ali Masadeh
The purpose of this study was to examine the relationship between the conciseness and complexity of financial disclosures and market reactions, using the annual reports of Chinese-listed B-share companies over the period 2006?2018. We employed a set of s...
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Elvia R. Shauki and Eva Oktavini
The purpose of this study is to examine the influence of earnings management on the readability of annual reports while also examining the moderating role of a female director. In particular, the readability of a company?s annual report will be seen from...
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Beata Rybojad, Daniel Sieniawski, Pawel Rybojad, Marzena Samardakiewicz and Anna Aftyka
The pain experienced by paediatric patients is rarely evaluated in emergency departments. The aim of the present study was to compare the degree of conformity in patients? pain severity when assessed by themselves (if possible), their parents and a triag...
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Estibaliz Goicoechea, Fernando Gómez-Bezares and José Vicente Ugarte
Audit reports represent the only information stakeholders have about conducted audits and they are a key instrument used in economic and financial decisions. Improving audit reports should be a priority of regulators and auditors. The authors solicited p...
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Elif Güneren Genç,Basak Erdem
Pág. 60 - 66
The role of audit profession and the implementation of new audit standards are aimed to improve the quality of audit reports and one of the recent improvements is the inclusion of Key Audit Matters (KAM) as a separate section in the auditor?s report. The...
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Gisliany Lillian Alves de Oliveira, Luciana Lima, Ivanovitch Silva, Marcel da Câmara Ribeiro-Dantas, Kayo Henrique Monteiro and Patricia Takako Endo
Social distancing is a powerful non-pharmaceutical intervention used as a way to slow the spread of the SARS-CoV-2 virus around the world since the end of 2019 in China. Taking that into account, this work aimed to identify variations on population mobil...
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Yujiao Lei, Jiqiu Deng, Jian Lin, Jeffrey M. Dick, Mohammad Naser Lessani and Chaoyue Liu
Errors and inefficiency may be caused by manual processing of complex templates for the preparation and management of engineering survey reports. To address this problem, this paper analyzes the multidimensional variable features of professional field do...
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Tetiana Momot, Maria Karpushenko, Tang Linlin
Pág. 121 - 128
In modern conditions, the possibilities of Accounting Reporting do not meet the tasks of contentment the information needs of users of accounting data, which are aimed at obtaining evidence of the stable and sustainable functioning of both the business e...
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Zakiyyah Varachia,Yaeesh Yasseen
AbstractOrientation: The annual integrated report is one of the primary means used by companies to communicate with stakeholders regarding both financial and non-financial information. However, the format of the annual integrated report has changed, resu...
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