Results 31 to 40 of about 162,469 (306)

Directors’ independence, internal audit function, ownership concentration and earnings quality in Malaysia [PDF]

, 2015
Concentration of ownership in Malaysian public listed companies contributes to agency conflict between majority and minority shareholders. An effective monitoring mechanism is critical to mitigate this conflict.The study aims to examine the influence of ...
Al-Rassas, Ahmed Hussein, Kamardin, Hasnah   +1 more
core   +1 more source

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, Billy Ivan Tansuria   +1 more
doaj   +1 more source

Audit Committee Effectiveness and Earnings Management Among Publicly Listed Firms in Kenya

SEISENSE Journal of Management, 2020
Objective: The paper sought to investigate the role of an effective audit committee in controlling earnings management practices. Design / Methodology: A panel data sourced from the audited financial reports of firms listed at the Kenyan Nairobi ...
Collins Kapkiyai, Josephat Cheboi, Joyce Komen   +2 more
doaj   +1 more source

Audit Tenure, Audit Independence, Audit Committee Independence, Board Independence, and Audit Quality in the Listed Deposit Money Banks in Nigeria: The Moderating Effect of Institutional Ownership

Jurnal Dinamika Akuntansi dan Bisnis, 2022
The study examined the moderating effect of institutional ownership on relationship between audit tenure, audit independence, board independence and audit quality of listed deposit money banks (LDMBs) in Nigeria. The study population comprises 14 LDMBs on the Nigerian Stock Exchange as at 31st December, 2020.
Saratu Yakubu Haruna, Hussaini Bala, Muhammad Sani Bello   +2 more
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

Internal audit quality, audit committee independence, growth opportunities and firm performance

Corporate Ownership and Control, 2009
This study explores whether the relation between internal audit quality and firm performance is associated with firm characteristics of information asymmetry and uncertainty (growth opportunities) and certain governance controls (audit committee effectiveness).
Marion Hutchinson, Mazlina Mat Zain
openaire   +1 more source

ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KONSERVATISME AKUNTANSI [PDF]

, 2016
This study examines the association between audit committee characteristics and accounting conservatism. The analysis used audit committee characteristics such as audit committee size, audit committee independence, audit committee experienced, audit ...
ALIM, Haidar Tsany, SUDARNO, Sudarno
core  

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

PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK KOMITE AUDIT TERHADAP FEE AUDITOR EKSTERNAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) [PDF]

, 2017
This study aims to examine the influence between components in the corporate governance and external auditor fee. The dependent variable in this research is the external auditor fee.
ACHMAD , Tarmizi, SAMOSIR, Yohanna Sari Putri   +1 more
core  

Generative Models for Crystalline Materials

Advanced Materials, EarlyView.
Generative machine learning models are increasingly used in crystalline materials design. This review outlines major generative approaches and assesses their strengths and limitations. It also examines how generative models can be adapted to practical applications, discusses key experimental considerations for evaluating generated structures, and ...
Houssam Metni, Laura Ruple, Lauren N. Walters, Luca Torresi, Jonas Teufel, Henrik Schopmans, Jona Östreicher, Yumeng Zhang, Marlen Neubert, Yuri Koide, Kevin Steiner, Paul Link, Lukas Bär, Mariana Petrova, Gerbrand Ceder, Pascal Friederich   +15 more
wiley   +1 more source