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Programming in logic without logic programming

Author:Robert Kowalski, Fariba Sadri
Publisher:Cambridge University Press (CUP)
Abstract: In previous work, we proposed a logic-based framework in which computation is the execution of acti…

A Theory of Natural Addiction

Author:Ainslie, Atkinson, Attila Tasnádi, Baldwin, Baron-Cohen, Becker, Becker, Bergstrom, Blass, Blass, Blass, Bodnar, Booth, Brick, Camerer, Camerer, Campbell, Carson-DeWitt, Chiara, Cohen, Colantuoni, Cooper, Cooper, Cummings, Deth, Drewnowski, Dudley, Dum, Fantino, Fehr, Foster, Gilbertson, Gillberg, Gosnell, Griffiths, Grossman, Gruber, Gul, Harrigan, Headlee, Hirshleifer, Hirshleifer, Holtzman, Jaffe, Kahneman, Kalat, Kavaliers, Kavaliers, Killian, Laibson, Laibson, Leboyer, Leboyer, Loewenstein, Martin, McKim, Mello, Mercer, Morley, Mucha, Mucha, Nelson, Nesse, Nesse, Orphanides, Orphanides, Ostrowski, Parfitt, Pert, Pomerleau, Raiten, Raven, Robson, Rogers, Rudski, Samuelson, Sanger, Savage, Schuckit, Si, Simon, Simpkins, Smith, Sozou, Spanagel, Sullivan, Sullivan, ter Riet, Terenius, Trenton G. Smith, van Ree, van Ree, van Ree, Waeltl, Weeks, Weeks, Weiss, Williams, Yamamoto, Yeomans, Yeomans, Yeomans, Zigmond
Publisher:Elsevier BV
Abstract: Economic theories of rational addiction aim to describe consumer behavior in the presence of habit-…

The effect of company characteristics and auditor characteristics to audit report lag

Author:Muhammad Rifqi Abdillah, Agus Widodo Mardijuwono and Habiburrochman Habiburrochman
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose The purpose of this paper is to examine and analyze the factors that affect an auditor’s …

Lifestyle audits in South Africa – overrated or X-factor?

Author:Jacqui-Lyn McIntyre, Duane Aslett and Nico Buitendag
Publisher:Journal of Financial Crime,
Abstract: Purpose President Cyril Ramaphosa, in his 2018 State of the Nation Address, stated that “Thieves …

The relationship between cash holdings, investment opportunities and financial constraint with audit fees

Author:Mohammad Mohammadi, Behzad Kardan and Mahdi Salehi
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose The purpose of this paper is to investigate the relationship between cash holdings, inves…

Disclosure of auditor risk assessments in expanded audit reports

Author:Karen-Ann M. Dwyer, Niamh M. Brennan and Collette E. Kirwan
Publisher:Journal of Applied Accounting Research,
Abstract: Purpose This rich descriptive study examines auditors' client risk assessment (i.e. “key audit ma…

The influence of audit committee’s and company’s characteristic on intellectual capital disclosure

Author:Zahroh Naimah and Nico Acintyo Mukti
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose The purpose of this paper is to test the influences of audit committee’s and company’s ch…

What do we know about maternal and perinatal mortality and morbidity audits in sub-Saharan Africa? A scoping literature review

Author:Adelaide Lusambili, Joyline Jepkosgei, Jacinta Nzinga and Mike English
Publisher:International Journal of Human Rights in Healthcare,
Abstract: Purpose The purpose of this paper is to provide a situational overview of the facility-based mate…

Factors affecting the voluntary use of internal audit: evidence from the UK

Author:Hazem Ramadan Ismael and Clare Roberts
Publisher:Managerial Auditing Journal,
Abstract: Purpose This study aims to identify the factors that lead non-financial companies listed in the U…

Does the impact of IFRS on audit fees differ between early and late adopters?

Author:Vincent Konadu Tawiah
Publisher:International Journal of Accounting & Information Management,
Abstract: Purpose This study aims to examine whether the impact of international financial reporting standa…
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