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The end product of translation should be institutionally and organizationally regulated, supervised and sanctioned.
Similar(59)
2008; Cano 2010; Carmona and Momparler 2011), we explore audit quality differentiation through the auditor's permissiveness toward earnings management specifically, loss avoidance through extraordinary items and the discretionary component of accruals in the financial statements supervised by sanctioned and non-sanctioned auditors.
Y.W. supervised and led the project.
R.P.L. supervised and directed the project.
Of these, 14,068 firm/year observations refer to the financial statements supervised by a sanctioned auditor either before or after the commencement of the ICAC's investigations.
Lawyers from the Paris bar released a statement calling for "a unique framework to supervise the monitoring," and for "the intervention of a judge to oversee, authorize and sanction" any surveillance operations.
This would be supported and sanctioned by hospital policies.
Attend AKC dog shows and sanctioned matches.
To achieve a clean comparison between the two types of auditors, we remove from the database the financial statements that instigated the ICAC inspection and those supervised by sanctioned auditors in the post-inspection period.
In the hours after Douglas's 10th-round knockout of Tyson, once again the methods of the powerful King would come under close scrutiny, in particular his relationship with the sport's governing bodies, organizations that in addition to rating boxers and sanctioning title fights supervise the championship matches.
The sample is restricted to the financial statements supervised by sanctioned auditors, either before or after the start date of the disciplinary process.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com