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78.429  Articles
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Incoming auditors usually charge less audit fees to obtain the business (audit fee lowballing). Prior research shows that industry expert auditors have better expertise and resources to perform higher quality audit than the non-expert auditors. Consistent... see more

Incoming auditors usually charge less audit fees to obtain the business (audit fee lowballing). Prior research shows that industry expert auditors have better expertise and resources to perform higher quality audit than the non-expert auditors. Consistent... see more

 Harmonisation is a practice whereby the harmoniser, who is centered in silent prayer, opens and nourishes the subject's chakras, using touch. This technique has been widely used since 1933, with substantial anecdotal evidence about its benefits, but... see more

 Harmonisation is a practice whereby the harmoniser, who is centered in silent prayer, opens and nourishes the subject's chakras, using touch. This technique has been widely used since 1933, with substantial anecdotal evidence about its benefits, but... see more

This paper examines the time-series properties of price changes among sectors of the U.S. alcoholic beverage industries. Utilizing vector autoregression and impulse response analysis, the pass-through effect between the producer price index and consumer p... see more

Global warming and climate change is the main environmental problems globally. The triggers of this problem is the consumptive behavior and wasteful energy in the community which causes the CO2 emission increase continually. To solve those problem, the en... see more

Objective. The structure of combined osseous–vascular work injury of the lower extremities was studied, and the results of its operative treatment analyzed retrospectively.Materials and methods. The data concerning 147 patients with combined osseous–vascu... see more

Code-switching or using a native language (L1) is commonly employed in an EFL classroom to facilitate comprehension to low-proficiency learners. However, in a context where teachers and learners do not share the same mother tongue, it causes some challeng... see more

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