Results 111 to 120 of about 6,765 (264)

The Effect of Size, Profitability, Risk, Complexity, and Independent Audit Committee on Audit Fee

open access: yesJurnal Dinamika Akuntansi, 2018
Research on audit fees is important because it relates to professional services provided by public accountants. Whereas the transparency of information about audit fees in the company’s financial statements in Indonesia openly and apart from other service fees has only been done in the last few years, so there has not been much research related to this.
Indira Januarti   +1 more
openaire   +1 more source

Exploring 3D anatomy: A free online course supporting novice learner inquiry and spatial conceptualization

open access: yesAnatomical Sciences Education, EarlyView.
Abstract Application of three‐dimensional anatomical knowledge is essential for patient examination, diagnosis, and treatment and is crucial in the training of medical and healthcare students. Moreover, critical observation and spatial awareness are vital for learner understanding of three‐dimensional anatomical structures and relationships.
Jiayi Zhang   +5 more
wiley   +1 more source

The relationship between audit committee characteristics and abnormal audit fees with an emphasis on agency costs

open access: yesحسابداری و شفافیت مالی
Purpose: Audit committee arrangements played an important part in monitoring the financial reporting process, especially after financial scandals in large companies.
Younes Badavar Nahandi, Sevda Abdollahi
doaj  

The gift remembered: The Human Anatomy and Physiology Society (HAPS) Anatomical Donor Stewardship's ethical and practical handbook for anatomy donor tributes

open access: yesAnatomical Sciences Education, EarlyView.
Abstract Providing students with a way to honor human body donors during or after an anatomy course has been shown to help provide a sense of closure and comfort to students and, when present, donor families. Gestures of gratitude for donors can also emphasize humanistic values of respect, empathy, and professionalism.
Bobbie J. Leeper   +14 more
wiley   +1 more source

Effects of Audit Committee Independence, Effectiveness on Audit Quality: Evidence from Yemen

open access: yes
This study investigates the impacts of audit committee independence and effectiveness on audit quality using quantitative research methods. The sample consists of 75 individuals from various roles within the National Trading Company (NATCO) group of companies in Yemen between 2019 and 2023.
Gehad M. S. Saif, Triyono, Andy Dwi B.B
openaire   +2 more sources

Ritualized reflection in human dissection: Liminality, ethical negotiation, and professional identity formation among South Korean medical students

open access: yesAnatomical Sciences Education, EarlyView.
Abstract Human dissection is a foundational component of medical education, yet it places students in profound ethical tension between scientific objectification and respect for human dignity. While prior studies have documented students' emotional responses, the structural transformation of their moral narratives over time, particularly within non ...
Jun‐Ki Lee   +2 more
wiley   +1 more source

Navigating AI with pedagogical purpose: Toward an anatomy‐centered framework for AI‐enhanced learning

open access: yesAnatomical Sciences Education, EarlyView.
Abstract Artificial Intelligence (AI) has emerged as a transformative force in medical education, enabling customized, feedback‐rich, and immersive learning experiences. Anatomy education, as a discipline that is simultaneously visual, spatial, and clinically foundational, occupies a distinctive position within this technological landscape.
Rachel Jayasekhar, Gok Kandasamy
wiley   +1 more source

Relationship between characteristics of the audit committee and independent audit in listed companies of B3

open access: yes, 2020
Purpose: To investigate whether there is a relationship between the characteristics of the Audit Committee (size, expertise, independence, female participation) constituted with the characteristics of the Independent Audit: (Audit Report Lag; Big Four; number of key audit subjects; This analysis is performed with the characteristics in aggregate and ...
Colares, Ana Carolina Vasconcelos   +2 more
openaire   +1 more source

Operationalizing BioSSbD: A safe‐and‐sustainable‐by‐design framework for biorefineries

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Biorefineries are central to the transition toward a circular bioeconomy; however, their increasing scale and technological heterogeneity, and the integration of biological, chemical, and thermochemical processes introduce complex challenges related to safety, sustainability, and operational reliability. Existing Safe‐and‐Sustainable‐by‐Design
Fernando Ramonet
wiley   +1 more source

Digital innovation for a greener future: the role of artificial intelligence in Europe's biofuel transition

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract This study investigates the relationship between artificial intelligence (AI) development and biofuel production using a balanced panel dataset of 12 European Union (EU) countries over the 2008–2024 period. Employing feasible generalized least squares (FGLS) estimation with distributed lag specifications, the analysis controls for Renewable ...
Tufan Sarıtaş   +3 more
wiley   +1 more source

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