Results 81 to 90 of about 31,257 (308)
Audit committee characteristics and earnings management practices
Journal of Economics, Business & Accountancy Ventura, 2019 This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices. Studies in other studies with relatively stricter regulations showed the audit committee independence was effective to ...
Melinda Lydia Nelwan +1 more
doaj +1 more source
Advanced Science, EarlyView.We present a chromosome‐level genome assembly of Siraitia grosvenorii and, through comparative genomics, uncover a conserved UGT73 tandem array driving triterpenoid saponin diversification in Cucurbitaceae. Crystalized SgUGT73AM30 further reveals the regioselectivity mechanism underlying its catalytic activity.
Guangyi Wang +13 more
wiley +1 more source
Audit Committee Performance Evaluation Model: Indicators and Importance of Each [PDF]
مطالعات تجربی حسابداری مالیConsidering 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
Public sector internal audit [PDF]
, 2012 This guide is intended to assist public sector organisations to identify, and apply, better practice principles and practices that are tailored to particular circumstances.
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Lattice Coherency‐Driven (111)‐Oriented Wide Bandgap Perovskite Films
Advanced 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
Dynamics of Audit Quality: Behavioural Approach and Governance Framework: UK Evidence [PDF]
, 2013 The research objective is to study and analyse different factors potentially involved in influencing the measuring of auditor behaviour and audit quality that would lead to auditorsꞌ failure. It covers areas related to auditing, accounting, and corporate
NEHME, RABIH
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Applied 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
Agribusiness, EarlyView.Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin +1 more
wiley +1 more source
Jurnal 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
THE PUBLIC INTERNAL AUDIT COMMITTEE IN THE SOCIAL HEALTH INSURANCE SECTOR- A NECESSITY IN ROMANIA [PDF]
Health care reform and health system financing required to meet population needsand current financial constraints proved to be a major challenge worldwide.
Attila Szora Tamas, Iulian Bogdan Dobra
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