Results 71 to 80 of about 199,397 (339)

Managerial dominance and audit committee independence in Spanish corporate governance

Journal of Management & Governance, 2007
The purpose of this paper is to analyse whether the independence of audit committees is affected by the degree of control exerted by managers over the board of directors. Results from a sample of 75 listed Spanish companies show that the majority of firms that voluntarily adopted an audit committee between 1998 and 2001, made an effort to guarantee ...
Ruiz Barbadillo, Emiliano, Biedma López, Estíbaliz, Gómez Aguilar, María de las Nieves   +2 more
openaire   +2 more sources

High‐Fidelity Synthetic Data Replicates Clinical Prediction Performance in a Million‐Patient Diabetes Cohort

Advanced Science, EarlyView.
This study generates high‐fidelity synthetic longitudinal records for a million‐patient diabetes cohort, successfully replicating clinical predictive performance. However, deeper analysis reveals algorithmic biases and trajectory inconsistencies that escape standard quality metrics. These findings challenge current validation norms, demonstrating why a
Francisco Ortuño, Víctor M. de la Oliva Roque, Javier‐Ignacio Ramirez‐Lopez, David P. Kreil, Joaquín Dopazo, Carlos Loucera   +5 more
wiley   +1 more source

Audit committee effectiveness and real earnings management: Ownership structure as a moderator in emerging market

Cogent Business & Management
This study examines whether audit committee effectiveness constrains real earnings management (REM) in Egypt and whether ownership structure conditions this relationship. Distinct from prior Egyptian and MENA studies that focus primarily on accrual-based
Eman F. Attia, Ahmed Almoneef, Hussein A. Abdou, Sameh O. M. Yassen   +3 more
doaj   +1 more source

Impacts of Audit Committee characteristics on Firms Risk [PDF]

مجله دانش حسابداری, 2018
Audit committee is one of the corporate governance mechanisms, and there is little evidence in its role and characteristics in risk monitoring and governance in companies.
Alireza Kian (Ph.D), Mohsen Faghih
doaj   +1 more source

ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT, STRUKTUR KEPEMILIKAN DAN RASIO LEVERAGE TERHADAP VOLUNTARY CORPORATE GOVERNANCE DISCLOSURE [PDF]

, 2017
This study examines the association between audit committee characteristics, ownership structure and leverage ratio to voluntary corporate governance disclosure.
OCTOSSA, Faiz, SUDARNO, Sudarno
core  

The Influence of Audit Committee Activities, Audit Committee Independence, Audit Committee Competence, and Female Audit Committee Members on Audit Quality in Palm Oil Companies

International Journal of Research in Social Science and Humanities
This study aims to analyze the effect of audit committee activities on audit quality, analyze the effect of audit committee independence on audit quality, analyze the effect of audit committee competence on audit quality, and analyzethe effect of female audit committees on audit quality.
David Lumban Gaol, Edi Subiyantoro, Prihat Assih   +2 more
openaire   +1 more source

Ethical Precision in Nanoscale Brain Interfacing

Advanced Science, EarlyView.
As brain interfaces approach the nanoscale, precision no longer only measures—it knows, predicts, and potentially reshapes the mind. This work argues that traditional ethics fails under such conditions and proposes a shift toward continuous, operation‐based governance using the recovery–discovery framework to track, constrain, and responsibly steer ...
Guilherme Wood
wiley   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS PELAPORAN KEUANGAN [PDF]

, 2016
This study aims to examine the influence of audit committee characteristics on quality of financial reporting. The quality of the financial reporting reflects the ability of cash flow to predict earnings.
JULIARTO, Agung, WULANSARI, Kirana
core  

Hyperlipidemia Aggravates Alveolar Bone Loss via Periodontal Ligament Stem Cell Ferroptosis Through GSK3β Dependent Ubiquitin‐Mediated NRF2 Degradation

Advanced Science, EarlyView.
Lipid metabolic stress triggers ferroptosis in PDLSCs through the GSK3β/NRF2 pathway, thereby aggravating periodontal bone loss. Upregulated GSK3β promotes NRF2 ubiquitination and proteasomal degradation via β‐TrCP, suppressing NRF2 nuclear translocation and antioxidant target expression.
Yuxiao Zhang, Xiangyao Wang, Yaxin Wu, Liping Liu, Gaoshaer Nuerlan, Ahsawle Ozathaley, Xiaorui Zhang, Jinping Wang, Bowen Yang, Jing Mao, Yan Liu, Shiqiang Gong   +11 more
wiley   +1 more source

Investigation of the Relationship between the Audit Committee's Specifications and the Earning Quality with the Role of Audit Quality in Centralized Firms [PDF]

پژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2019
This research focuses on the relationship between the characteristics of the audit committee and the Earning Quality with the role of auditing quality moderator in the ownership companies. This is an applied research and then an event approach. The study
فرزانه یوسفی اصل, Hossein Rajabdorri, amin seyed mohseni   +2 more
doaj