Results 51 to 60 of about 43,112 (256)

Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan Keuangan

SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2016
This study examines the effect of audit committee characteristics, firm characteristic and ownership structure on the likelihood of fraudulent financial reporting.
Andrian Budi Prasetyo
doaj   +1 more source

Audit committee characteristics and sustainability performance in Nigerian listed banks

Business: Theory and Practice, 2020
This study investigates the influence of audit committee characteristics on the sustainability disclosure among the Nigerian listed banks. Using the Fixed Effect regression estimator of panel data for ten (10) listed banks in Nigeria over the period of ...
Alex Adegboye, Stephen Ojeka, Oluwaseyi Alabi, Udochukwu Alo, Adenike Aina   +4 more
doaj   +1 more source

Towards Defect Phase Diagrams: From Research Data Management to Automated Workflows

Advanced Engineering Materials, EarlyView.
A research data management infrastructure is presented for the systematic integration of heterogeneous experimental and simulation data required for defect phase diagrams. The approach combines openBIS with a companion application for large‐object storage, automated metadata extraction, provenance tracking and federated data access, thereby supporting ...
Khalil Rejiba, Sang‐Hyeok Lee, Christina Gasper, Martina Freund, Sandra Korte‐Kerzel, Ulrich Kerzel   +5 more
wiley   +1 more source

Impacts of Audit Committee characteristics on Firms Risk [PDF]

مجله دانش حسابداری, 2018
Audit committee is one of the corporate governance mechanisms, and there is little evidence in its role and characteristics in risk monitoring and governance in companies.
Alireza Kian (Ph.D), Mohsen Faghih
doaj   +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

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

PENGARUH KEPEMILIKAN KELUARGA DAN KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA

Jurnal Riset Akuntansi dan Bisnis Airlangga, 2018
This study aims to examine the effect of family ownership and audit committee characteristics on earnings management. The independent variables in this study are family ownership, audit committee size, accounting expertise of audit commitee, and audit ...
Kadek Trisna Dwiyanti, Meyta Astriena
doaj   +1 more source

Audit Committee Effectiveness: Relationship with Audit Committee Characteristics and Interaction with the Internal Audit Department: Case of Egypt [PDF]

Journal of Accounting & Marketing, 2015
This study examines whether specific audit committee (AC) characteristics, including indpendence, knowledge, experience and training, and interaction between audit committee members and the internal audit function are associated with AC effectiveess.
openaire   +1 more source

Artificial Intelligence‐Assisted Workflow for Transmission Electron Microscopy: From Data Analysis Automation to Materials Knowledge Unveiling

Advanced Materials, EarlyView.
AI‐Assisted Workflow for (Scanning) Transmission Electron Microscopy: From Data Analysis Automation to Materials Knowledge Unveiling. Abstract (Scanning) transmission electron microscopy ((S)TEM) has significantly advanced materials science but faces challenges in correlating precise atomic structure information with the functional properties of ...
Marc Botifoll, Ivan Pinto‐Huguet, Enzo Rotunno, Thomas Galvani, Catalina Coll, Payam Habibzadeh Kavkani, Maria Chiara Spadaro, Yann‐Michel Niquet, Martin Børstad Eriksen, Sara Martí‐Sánchez, Georgios Katsaros, Giordano Scappucci, Peter Krogstrup, Giovanni Isella, Andreu Cabot, Gonzalo Merino, Pablo Ordejón, Stephan Roche, Vincenzo Grillo, Jordi Arbiol   +19 more
wiley   +1 more source

Water Permeates and Plasticizes Amorphous Carbon Dots: Unraveling the Inner Accessibility of the Nanoparticles by Glass Transition Studies

Advanced Materials, EarlyView.
The water permeability of amorphous carbon dots (CDs) is demonstrated by investigating their plasticization. Novel polyamide‐based and amorphous nanoparticles are synthesized by controlling their inner packing density. Water plasticization is evidenced by the decrease of the CDs glass transition temperature with increasing the hydration degree.
Elisa Sturabotti, Valerio Di Lisio, Lucia Cardo, Alessandro Camilli, Estela Moretón Alfonsín, Daniele Cangialosi, Amaia Iturrospe Ibarra, Arantxa Arbe, Maurizio Prato   +8 more
wiley   +1 more source