Results 41 to 50 of about 5,302,524 (243)

The Influence of Audit Committee Characteristics on Firm Profitability in Ghana

open access: yesThe Indonesian Journal of Accounting Research
This study explored how audit committee characteristics—specifically independence, meeting frequency, size, and financial expertise—affect the profitability of companies listed on the Ghana Stock Exchange.
Alhassan Musah   +3 more
doaj   +1 more source

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

open access: yesArthritis 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   +5 more
wiley   +1 more source

The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality

open access: yesAccounting Analysis Journal, 2020
The purpose of this research is to analyze the impact of auditor industry specialization and audit committee specific expertise, which is divided into accounting, finance, and supervisory expertise, controlled by board of commissioner size, board of ...
Indah Kurniasih, Kiswanto Kiswanto
doaj   +1 more source

The Moderating Role of Company Size on Audit Committee Relations and Tax Avoidance

open access: yesEducoretax, 2023
This research aims to examine the influence of the audit committee on tax avoidance with company size as a moderating variable. The population in this research are mining companies registered in Indonesia for the period 2016 - 2019. This research uses a quantitative approach based on the philosophy of positivism. The data in this research is panel data
Nora Hilmia Primasari, Siti Mutmainah
openaire   +1 more source

Towards Defect Phase Diagrams: From Research Data Management to Automated Workflows

open access: yesAdvanced 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   +5 more
wiley   +1 more source

Determinants Of Corporate Profit Management In Jakarta Islamic Index Mediated By Company Performance

open access: yesJAS (Jurnal Akuntansi Syariah), 2023
Corporate earnings management is an essential issue in business entities. The fact reveals that users of financial statements are more focused on what is stated in the financial statements rather than how the profit process is obtained.
Emy Widyastuti, Anis Rimba Utami
doaj   +1 more source

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

open access: yesAdvanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch   +3 more
wiley   +1 more source

The Effect OF Audit Committee Characteristics ( Committee Size , Committee Independence , Committee Gender Diversity ,Committee Frequency Of Meetings On Jordanian Firm Performance TQ

open access: yesIJRDO - Journal of Business Management, 2021
This paper seeks to investigate the effect of audit committee characteristics on the company’s performance. The sample consists of 198 non-financial companies listed on the Amman Stock Exchange (ASE) over the period 2010-2020. The results of the study show that the audit committee size, independence and gender diversity have a significant positive ...
Ahmad Rajab Jwailes, Rasha Hamada
openaire   +1 more source

Semantic Modeling in Materials Science and Engineering With Platform MaterialDigital Core Ontology 3.0

open access: yesAdvanced Engineering Materials, EarlyView.
The community‐driven Platform MaterialDigital Core Ontology (PMDco) 3.0 is introduced as a Basic Formal Ontology‐aligned semantic backbone for the processing–structure–properties paradigm in Materials Science and Engineering. Modular engineering, automated releases, and validation workflows are highlighted and key semantic patterns for materials ...
Markus Schilling   +15 more
wiley   +1 more source

Annual report : Legislative Post Audit Committee and the Legislative Division of Post Audit, fiscal year 1980.

open access: yes, 1980
"A Report to the Kansas Legislature by the Legislative Post Audit Committee, state of Kansas."; "December 1, 1980."Constitutes the annual report of the ...
Kansas. Legislative Post Audit Committee.
core   +1 more source

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