Results 131 to 140 of about 344,736 (309)

Corporate Social Responsibility disclosure: A study on audit committee, audit quality, and company size

open access: yesJurnal Akuntansi dan Auditing Indonesia
This study aims to determine the effects of audit committees, audit quality, and company size on Corporate Social Responsibility (CSR) disclosure. The research population comprises ASEAN companies in the energy sector listed in Osiris between 2022 and 2023. Purposive sampling was used, resulting in 66 sample companies.
Rahayu, Yurik Prastika, Yendrawati, Reni
openaire   +1 more source

Artificial Intelligence (AI) in Strengthening the Link between Audit Committee Size, Audit Committee Experience, and Audit Quality in SMEs: A Study on Future Auditors in Malaysia

open access: yesArchitecture Image Studies
As audit committees adapt to the demands of rapid technological change, AI is becoming a powerful tool that transforms how audits are carried out. Improving financial audit quality may increase investor confidence, firm sustainability, and create a more robust financial ecosystem for economic growth.
Nur Diyana Mustapha   +4 more
openaire   +1 more source

Genetic prediction of blood cell reactivity and its potential causal influence on bone continuity and density disorders

open access: yesAnimal Models and Experimental Medicine, EarlyView.
We applied Mendelian randomization to explore causal links between blood cell traits and skeletal disorders. Using genetic instruments from large‐scale summary statistics, we assessed effects on bone continuity, density, and structural integrity. Sensitivity and reverse analyses confirmed robust associations, highlighting potential shared biological ...
Zhiqin Deng   +8 more
wiley   +1 more source

Pengaruh Surplus Free Cash Flow Dan Mekanisme Good Corporate Governance Terhadap Manajemen Laba [PDF]

open access: yes, 2015
The aim of this research is to investigate the influence of surplus free cash flow and good corporate governance mechanisms to earning management. Good corporate governance mechanisms that used in this research, such as : board of commissioner size ...
Purwanto, A. (Agus)   +1 more
core   +1 more source

Research progress in animal models of dry eye disease: Types, mechanisms, and application prospects

open access: yesAnimal Models and Experimental Medicine, EarlyView.
Pivotal multifactorial animal models for translational dry eye disease research. Abstract Dry eye disease (DED) is a prevalent and complex multifactorial ocular surface disorder, leading to significant visual discomfort and diminished quality of life.
Jinshen Liu   +12 more
wiley   +1 more source

Pengaruh Karakteristik Komite Audit dan Karakteristik Perusahaan terhadap Manajemen Laba [PDF]

open access: yes, 2013
This study was aimed to analyse the influence of audit committee characteristics and firm characteristics on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2009-2011.
Dwikusumowati, M. Z. (Meriam)   +1 more
core  

Coherence‐Gated Wrapped‐Phase InSAR With Matrix‐Based Uncertainty Diagnostics for Burial‐Mound Hotspot Ranking (Sicily, Italy)

open access: yesArchaeological Prospection, EarlyView.
ABSTRACT Burial mounds are key elements of Mediterranean funerary landscapes, but in intensively cultivated coastal plains their low‐relief expression is easily obscured by ploughing, levelling and rapidly changing surface conditions, making single‐date observations unreliable.
Salvatore Polverino   +2 more
wiley   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009 - 2011) [PDF]

open access: yes, 2013
This study was aimed to analyse the influence of audit committee characteristics and firm characteristics on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2009-2011.
DWIKUSUMOWATI, Meriam Zalzabilani   +1 more
core  

The Diagnostic Challenges of the Digitation Sign for Subscapularis Tears: Impact of Observer Expertise

open access: yesArthroscopy, Sports Medicine, and Rehabilitation, EarlyView.
Purpose To investigate preoperative systematic magnetic resonance imaging (MRI) evaluation of subscapularis (SSC) lesions using the digitation sign by medical practitioners with various levels of experience. Methods A retrospective analysis was conducted on patients who underwent arthroscopy‐assisted rotator cuff repair between April 2023 and September
Wei Hsuan Wang   +6 more
wiley   +1 more source

ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT DAN ADOPSI IFRS TERHADAP KUALITAS LABA (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2010- 2012)V [PDF]

open access: yes, 2015
The objective of this research is to examine the characteristics of the audit committee (the size of the membership of the audit committee, the number of audit committee meetings, and audit committee independence) and adoption of IFRS-based accounting ...
ELIANNA, Elianna, ROHMAN, Abdul
core  

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