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Audit Committee and Audit Delay

KRISNA: Kumpulan Riset Akuntansi
Every public company is obligated to submit audited financial reports on time. However, several companies could not publish the report within the specified period (audit delay). This study investigates the role of audit committee characteristics on audit delay.
Rai Ayu Santika Puspa Dewi, Ni Made Sunarsih, Ni Wayan Rustiarini   +2 more
openaire   +1 more source

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

Advanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch, Maximilian Holland, Klaus Drechsler, Johannes Schilp   +3 more
wiley   +1 more source

Other title: Annual report of the Legislative Post Audit Committee and Legislative Division of Post Audit, fiscal year 2007 [PDF]

, 2007
Fiscal year ends June 30.; "November 20, 2007."Constitutes the annual report of the ...
Kansas. Legislative Post Audit Committee.
core  

PENGARUH OPINI AUDIT GOING CONCERN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA DENGAN KARAKTERISTIK KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI

Jurnal Akuntansi Kontemporer, 2020
Going concern audit opinion is an audit opinion which is issued by independent auditor when auditor finds doubts about compa-ny’s business continuity. The issuance of going concern audit opinion will make managerial tend to change its audit firm volun ...
Theresia Monica Joviana, Toto Warsoko Pikir, Ariston Oki   +2 more
doaj   +1 more source

Semantic Modeling in Materials Science and Engineering With Platform MaterialDigital Core Ontology 3.0

Advanced Engineering Materials, EarlyView.
The community‐driven Platform MaterialDigital Core Ontology (PMDco) 3.0 is introduced as a Basic Formal Ontology‐aligned semantic backbone for the processing–structure–properties paradigm in Materials Science and Engineering. Modular engineering, automated releases, and validation workflows are highlighted and key semantic patterns for materials ...
Markus Schilling, Philipp von Hartrott, Jörg Waitelonis, Thomas Hanke, Henk Birkholz, Hossein Beygi Nasrabadi, Khashayar Razghandi, Kamilla Zaripova, Felix Thonagel, Fabian Neuhaus, Martin Glauer, Lars Vogt, Harald Sack, Lutz Mädler, Bernd Bayerlein, Chris Eberl   +15 more
wiley   +1 more source

Other title: Annual report of the Legislative Post Audit Committee and Legislative Division of Post Audit, September 2005 [PDF]

, 2005
Fiscal year ends June 30.; "November 1, 2005."Constitutes the annual report of the ...
Kansas. Legislative Post Audit Committee.
core  

The Role of Audit Committee Characteristics and I.C. Performance on I.C. Disclosure: Evidence from the Indonesian Banking Sector

Economies, 2022
This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number of ...
Wisnu Mawardi, Harjum Muharam, Mulyo Haryanto   +2 more
doaj   +1 more source

Mimetic Core‐Sheath Silk Sutures with Superior‐Strength for Pain Management, Anti‐Infection and Wound Healing

Advanced Healthcare Materials, EarlyView.
ABSTRACT Sutures are crucial for tissue approximation and wound healing. Besides their strength limits requirement, they often fail to effectively address complications like infection and pain. Inspired by natural silk's “core‐sheath” structure, our suture features a wet‐spun core of n zinc‐fortified silk fibroin fibers (RSF‐Zn2+) after drawing with ...
Yi Peng, Kai Ma, Xiaoxiao Li, Xiaozhuo Wu, Yuezhou Zhang, Ying Luo, Chenxing Zhang, Wen Zhong, Chunjing Yu, Lin Lu, Malcolm Xing, Guozhong Lyu   +11 more
wiley   +1 more source

Other title: Annual report of the Legislative Post Audit Committee and Legislative Division of Post Audit, fiscal year 1995 [PDF]

, 1995
Fiscal year ends June 30.; "October 23, 1995."Constitutes the annual report of the ...
Kansas. Legislative Post Audit Committee.
core  

Moderation effects of multiple directorships on audit committee and firm performance: A middle eastern perspective

Cogent Business & Management, 2023
This study examines the moderation effects of audit committee members’ multiple directorships on the association between the number of audit committee meetings, attendance in the audit committee meetings and firm performance.
Kamilah Kamaludin, Sheela Sundarasen, Izani Ibrahim   +2 more
doaj   +1 more source