Results 21 to 30 of about 16,440 (218)

Foreign Ownership, Audit Committee Expertise, and Integrated Reporting Disclosure: Evidence from Indonesia [PDF]

SHS Web of Conferences
This research aims to examine the influence of foreign ownership on integrated reporting disclosure with audit committee expertise acting as a moderating variable. The population in this study was companies listed on the Indonesia Stock Exchange in 2022.
Wandari Fathya Putri, Utami Evy Rahman
doaj   +1 more source

The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees, and Audit Quality [PDF]

مطالعات تجربی حسابداری مالی
The purpose of this study is to examine the relationship between financial expertise and the experience of the audit committee chairman with auditor selection, audit fees, and audit quality.
Akram Afsay
doaj   +1 more source

PENGARUH KEAHLIAN AKUNTANSI DAN KEUANGAN KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA

Jurnal Akuntansi dan Keuangan Indonesia, 2017
This study examines whether the proportion of members of the audit committee and board of commissioner with accounting and/or financial expertise reduces earnings management.
Anda Dwiharyadi
doaj   +1 more source

Factors Affecting the Number of Audit Committees Meetings [PDF]

بررسی‌های حسابداری و حسابرسی, 2022
Objective: The Audit Committee, as one of the corporate governance oversight committees in listed companies, has become a very important factor in the financial reporting process to increase the credibility of financial reports.
Ebrahim Abbasi, Ali Tamoradi, Reza Rostaminia   +2 more
doaj   +1 more source

Effect of Board and Audit Committee Attributes on Earnings Management: Evidence from Listed Non-Financial Firms in Nigeria

FUDMA Journal of Accounting and Finance Research (FUJAFR), 2023
This study examines the effect of board and audit committee attributes on earnings management. The study adopts purposive sampling technique.  The study carries out robust regression statistical model with a 10-year panel data among 36 listed firms in ...
Ozigi Omoyi Obeitoh, Abdulateef Yunusa, Mohammed Aliyu Yusuf   +2 more
doaj   +1 more source

Pathways and pitfalls: a qualitative study of student experiences in biomedical science education

FEBS Open Bio, EarlyView.
Biomedical science students from underrepresented backgrounds face barriers including financial strain, disrupted laboratory access and cultural exclusion. Peer networks provide vital support when institutional systems are difficult to navigate. To create inclusive learning environments and achieve academic success, educators should blend active, hands‐
Olivia J. Russell, Cassy Ross, Panagiota S. Filippou, Bruno Silvester Lopes, Dominic Gilchrist, Paul Dean, Kamar Ameen‐Ali, Tora K. Smulders‐Srinivasan, Ahmad A. Khundakar   +8 more
wiley   +1 more source

Screening Routine Clinical Notes for Epilepsy Surgery Candidates Using Large Language Models

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Epilepsy surgery is severely underutilized despite proven efficacy, with substantial under‐referral of eligible patients in routine clinical practice. This study evaluated the potential role of large language models (LLMs) as decision‐support tools for screening unstructured clinical notes to identify epilepsy surgery candidates and ...
Uriel Fennig, Nadav Amir, Maya Schiller, Roni Loebenstein, Johnatan Nissan, Marina Boxer, Shany Guly Gofrit, Gal Goshen, Sándor Beniczky, Nicola Maggio   +9 more
wiley   +1 more source

A Return to Normality: A Descriptive Qualitative Interview Study Exploring the Patient Experience of Gout Flare Resolution

Arthritis Care &Research, EarlyView.
Objective Although the definition of a gout flare is well established, the state of gout flare resolution has not yet been defined. This study aimed to explore patients’ experiences and perceptions of gout flare resolution. Methods Semistructured interviews were conducted with 24 people with gout, guided by open‐ended questions exploring their ...
Sarah Stewart, Anne Horne, Angelo Gaffo, Lisa K. Stamp, N. Lawrence Edwards, Nicola Dalbeth   +5 more
wiley   +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

The effect of corporate governance on earnings management moderated by political connection

Journal of Accounting and Investment, 2023
Research aims: This research aims to prove the effect of independent commissioner performance and audit committee expertise on earnings management to avoid earnings decreases and political connections to strengthen independent commissioner performance ...
Rini Adriani Auliana, Bambang Subroto, Imam Subekti   +2 more
doaj   +1 more source