Zobrazeno 1 - 10
of 45
pro vyhledávání: '"Robyn Moroney"'
Autor:
Leanne S. Cowin, Robyn Moroney
Publikováno v:
BMC Nursing, Vol 17, Iss 1, Pp 1-9 (2018)
Abstract Background Sessional academic staff are an important part of nursing education. Increases in casualisation of the academic workforce continue and satisfaction with the job role is an important bench mark for quality curricula delivery and in
Externí odkaz:
https://doaj.org/article/953439bdac5b473da0402998f2eb303a
Publikováno v:
Accounting Horizons. 37:25-41
SYNOPSIS Motivated by regulator concerns that auditors do not always demonstrate sufficient professional skepticism (hereafter skepticism), we consider whether a brief mindfulness intervention can assist. Research has demonstrated that mindfulness in
Publikováno v:
Accounting & Finance.
Publikováno v:
Managerial Auditing Journal. 37:129-150
Purpose This paper aims to investigate the combined effect of two interventions, perspective taking and incentives, on auditors’ professional skepticism (hereafter skepticism) when auditing complex estimates. Specifically, this paper examines the d
Publikováno v:
AUDITING: A Journal of Practice & Theory. 41:149-174
SUMMARY This paper examines the association between the length of the cooling-off period and audit quality: (1) when partners rotate back and (2) during the cooling-off period, ahead of an extension to the minimum cooling-off period requirement in Au
Publikováno v:
Accounting & Finance. 62:805-835
Publikováno v:
International Journal of Auditing. 25:249-268
Publikováno v:
AUDITING: A Journal of Practice & Theory. 39:143-165
SUMMARY We examine the effect of the regulator's style (critical versus supportive) when enforcing negative inspection findings and the audit firm's response to those findings (increase or decrease audit process structure) on auditor professional and
Publikováno v:
European Accounting Review. 30:63-82
While prior studies have considered the effect of the enhanced auditor’s report (EAR) on a range of auditor, management and investors’ judgments, we consider whether the inclusion of key audit matt...
Publikováno v:
International Journal of Auditing. 23:279-291
Although essential in the delivery of a high‐quality audit, regulators report their concerns about an apparent lack of professional skepticism exercised by auditors. In an experiment, we use regulatory focus and social identity theories to examine