Results 51 to 60 of about 941,581 (193)

The impact of ESG performance on firm performance: the moderating role of audit quality – evidence from China [PDF]

open access: yesAJAR (Asian Journal of Accounting Research)
PurposeThis study examines how environmental, social and governance (ESG) performance relates to firm profitability in China and whether audit quality conditions this link.
Yuanyuan Wang   +3 more
doaj   +1 more source

Artificial intelligence in preclinical epilepsy research: Current state, potential, and challenges

open access: yesEpilepsia Open, EarlyView.
Abstract Preclinical translational epilepsy research uses animal models to better understand the mechanisms underlying epilepsy and its comorbidities, as well as to analyze and develop potential treatments that may mitigate this neurological disorder and its associated conditions. Artificial intelligence (AI) has emerged as a transformative tool across
Jesús Servando Medel‐Matus   +7 more
wiley   +1 more source

Engineering mRNA‐LNP Medicines for the Ageing Brain: Opportunities and Challenges for Neurodegenerative Diseases

open access: yesExploration, EarlyView.
This review highlights recent advances in engineering messenger RNA (mRNA)‐lipid nanoparticles (LNPs) to cross the ageing blood–brain barrier and target neurodegenerative diseases. It outlines design principles, delivery routes, and translational challenges, charting a roadmap towards clinical application of mRNA‐LNP therapeutics for neurodegenerative ...
Abdel Ali Belaidi   +5 more
wiley   +1 more source

The Relationship Between Governance Practices, Audit Quality and Earnings Management: UK Evidence [PDF]

open access: yes, 2011
This thesis examines two empirical studies. Firstly, it examines the relationship between corporate governance characteristics (relating to the size, composition of independent members, financial expertise and meeting frequency of boards of directors and
BASIRUDDIN, ROHAIDA
core  

Artificial Intelligence in Colonoscopy Surveillance for Lynch Syndrome: Emerging Evidence, Lessons Learned From Average‐Risk Populations, and Future Directions

open access: yesInternational Journal of Cancer, EarlyView.
ABSTRACT Lynch syndrome (LS) is the most common hereditary colorectal cancer (CRC) syndrome and is characterized by an accelerated adenoma‐carcinoma sequence, a relatively higher prevalence of flat and subtle CRC precursor lesions, and exceptionally high adenoma miss rates despite intensive colonoscopy surveillance.
Robert Hüneburg   +3 more
wiley   +1 more source

Impact of Audit Fees on Earnings Management and Financial Risk: An Analysis of Corporate Finance Practices

open access: yesRisks
This study employs a robust quantitative ex post facto research design to investigate the complex relationship between audit fees and earnings management.
Abbas Ali Daryaei   +2 more
doaj   +1 more source

Abnormal Audit fees, Audit quality, and the Value Relevance of Accounting Information [PDF]

open access: yes
The current PhD thesis studies two empirical issues. Firstly, the thesis examines the relationship between abnormal audit fees and audit quality. Secondly, the thesis studies the relationship between abnormal audit fees and the value relevance of ...
Alwadhan, Ahmad Faleh Ali
core   +1 more source

Unlocking Value Co‐Creation in IoT Platforms: Insights From a Collaborative Manufacturing Case

open access: yesStrategic Change, EarlyView.
ABSTRACT This study examines value co‐creation in IoT platform ecosystems through a case study of the collaborative manufacturing platform E‐LINK. We explore the evolution of platform data capabilities, user interactions, value creation, and the mechanisms that connect them.
Huayao Zhang   +4 more
wiley   +1 more source

Audit Committee Chair’s Financial Accounting Expertise and Oversight Effectiveness [PDF]

open access: yesPizhūhish/hā-yi ḥisābdārī-i mālī
Within the framework of corporate governance, audit committees play a vital and undeniable role in overseeing financial reporting and auditing. Despite extensive research on the financial expertise of audit committee members, the pivotal role of the ...
Mohammad Amin Harizavi   +3 more
doaj   +1 more source

The “Digital Turn” of Value Chain Due Diligence Regulation: How Technology Reconfigures Stakeholder Engagement

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article examines the “digital turn” in value chain due diligence, focusing on how emerging digital tools and technologies are reshaping the practice and politics of stakeholder engagement in transnational labor governance. As value chain legislation—most notably the EU Corporate Sustainability Due Diligence Directive (CSDDD)—extends ...
Klaas Hendrik Eller, Antoine Duval
wiley   +1 more source

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