Results 61 to 70 of about 29,109 (266)

Audit Committee Performance Evaluation Model: Indicators and Importance of Each [PDF]

open access: yesمطالعات تجربی حسابداری مالی
Considering the goals of forming the audit committee and its extensive duties, evaluating the performance of the audit committee in order to identify its strengths and weaknesses is very important.
Alireza Javadipour   +3 more
doaj   +1 more source

Lattice Coherency‐Driven (111)‐Oriented Wide Bandgap Perovskite Films

open access: yesAdvanced Energy Materials, EarlyView.
Methylammonium lead chloride (MAPbCl3)‐derived seed templates regulate wide‐bandgap perovskite crystallization through coupled thermodynamic and kinetic effects. Lattice‐coherent templating lowers the energy cost for (111) epilayer growth, while growth retardation controls crystallization kinetics, ultimately producing highly crystalline face‐up (111 ...
Yu‐Na Lee   +5 more
wiley   +1 more source

A Large Scale Multi‐Modal Workflow for Battery Characterization: From Concept to Implementation

open access: yesAdvanced Energy Materials, EarlyView.
Isolated characterization techniques produce independent datasets and single‐property insights. However, progressively more holistic interpretations of battery‐material behavior is needed in the future. Here we demonstrate a coordinated multimodal workflow enabling the correlation of heterogeneous datasets and the construction of multidimensional ...
François Cadiou   +34 more
wiley   +1 more source

The Effect of Tenure Audits, Audit Rotations and Audit Committees on Audit Quality

open access: yesFormosa Journal of Multidisciplinary Research
This study will analyze transportation and logistics companies listed on the Indonesia Stock Exchange between 2017 and 2022 to determine the influence of audit tenure, audit rotation, and committee composition on audit quality. Secondary data from this case is the basis for a quantitative approach.
Wicdia Reka Ningsih   +2 more
openaire   +1 more source

Labeling Quality or Quantity? The Differential Impact of Geographical Indications on Export Performance in Turkish Agri‐Food Products

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates the impact of geographical indication (GI) certification on the export performance of Turkish agri‐food products by analyzing both trade volume and unit value dynamics. Drawing on monthly data from 2000 to 2024 across 22 GI‐certified products, the research employs product‐level regressions, fixed‐effects panel models ...
Ihlas Sovbetov, Muge Burcu Ozdemir
wiley   +1 more source

PENGARUH KOMPETENSI KOMITE AUDIT, AKTIVITAS KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA

open access: yesJurnal Akuntansi Indonesia, 2015
The objective of this study is to analyze the influence of audit committee and institutional ownership on earnings management. The characteristics that used to measure the effectiveness of the audit committee competence, and audit committee activity ...
Metta Kusumaningtyas, Dessy Noor Farida
doaj   +1 more source

Differentiated Impacts of EU Rural Development Measures: A Finite Mixture Evaluation of Italian Olive Farms

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper examines the relationship between participation in the EU Rural Development Program and the economic performance of Italian olive farms using a finite‐mixture model with inverse‐probability‐weighted regression adjustment. Based on 2010–2022 FADN panel data, it estimates heterogeneous treatment effects while correcting for selection ...
Francesco Caracciolo, Marilena Furno
wiley   +1 more source

The effect of audit team and audit committee performance on the quality of audit

open access: yesJournal of Governance and Regulation
The study investigates the impact of audit committee performance (ACP) and audit team (AT) characteristics on audit quality. The research problem emerges when we question whether the characteristics of audit committees (ACs) impact audit quality. Additionally, an inquiry arises regarding the influence of the characteristics of the audit (CAT) team ...
Hakeem Hammood Flayyih   +3 more
openaire   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

open access: yesAgribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo   +5 more
wiley   +1 more source

Pesticide MRLs as Trade Barriers: Evidence From Vietnam's Coffee and Rice Exporters

open access: yesAgribusiness, EarlyView.
ABSTRACT As tariffs have declined globally through bilateral and regional trade agreements, food safety standards have emerged as significant determinants of agricultural trade flows. This study examines the impact of maximum residue limits (MRLs) for five pesticides—Azoxystrobin, Chlorpyrifos, Chlorantraniliprole, Clothianidin, and Cyhalothrin—on ...
Nhat Mai Nguyen   +2 more
wiley   +1 more source

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