Results 41 to 50 of about 344,736 (309)

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

JAS (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

Gender-Diverse Audit Committees, Size of Public Accounting Firms, and Audit Opinions on Stock Prices Mediated by Audit Report Lag

Indonesian Journal of Business Analytics, 2023
This research examines and assesses the connection between gender-diverse audit committees, the size of public accounting firms, and audit opinions on stock price mediated by audit report lag. The research topic explored energy companies listed on the Indonesian stock exchange (IDX).
Zalisman Rahmadan, null Yuliusman, Rita Friyani, Achmad Hizazi, Muhammad Gowon   +4 more
openaire   +1 more source

Unraveling the Molecular Mechanisms of Glioma Recurrence: A Study Integrating Single‐Cell and Spatial Transcriptomics

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Glioma recurrence severely impacts patient prognosis, with current treatments showing limited efficacy. Traditional methods struggle to analyze recurrence mechanisms due to challenges in assessing tumor heterogeneity, spatial dynamics, and gene networks.
Lei Qiu, Yinjiao Fei, Jiaxuan Ding, Kexin Shi, Jinyan Luo, Yuchen Zhu, Xingjian Sun, Gefei Jiang, Yuandong Cao, Weilin Xu, Shu Zhou   +10 more
wiley   +1 more source

The Influence of Audit Committee Characteristics on Firm Profitability in Ghana

The 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, Charles Ayaiga, Marshall Wellington Blay, Daniel Odei Okyere   +3 more
doaj   +1 more source

THE ROLE OF AUDIT COMMITTEE EFFECTIVENESS IN ENHANCING TIMELINESS OF CORPORATE FINANCIAL REPORTING IN THE NIGERIAN INSURANCE INDUSTRY

Accounting Profession Journal (APAJI), 2022
This study investigated the impact of audit committee effectiveness on financial reporting timeliness in the Nigerian insurance industry. The study employed secondary data for the years 2012 - 2020. Hypotheses were tested using the Ordinary Least Square
Abdulkadri Alabi, Mubaraq Sanni, Mustapha Abdulrasaq   +2 more
doaj   +1 more source

Evaluation of a Novel Electric Health Record Sidecar Application to Display Rheumatoid Arthritis Clinical Outcomes During Clinic Visits: Results of a Stepped‐Wedge Cluster Randomized Pragmatic Trial

Arthritis Care &Research, EarlyView.
Objective We developed a novel electronic health record sidecar application to visualize key rheumatoid arthritis (RA) outcomes, including disease activity, physical function, and pain, via a patient‐facing graphical interface designed for use during outpatient visits (“RA PRO dashboard”).
Gabriela Schmajuk, Jing Li, Cathy Nasrallah, Cherish Wilson, Alicia Hamblin, Christine Hariz, Cammie Young, Stephen Shiboski, Emma Kersey, Mary Nakamura, Judith F. Ashouri, Mehrdad Matloubian, Andrew J. Gross, Jennifer Barton, Beth Berrean, Jonathan Prugh, Jinoos Yazdany   +16 more
wiley   +1 more source

Audit Committee Financial Expertise: Antidote for Financial Reporting Quality in Nigeria? [PDF]

, 2015
Audit committee financial expertise is vital to the quality of financial reporting. This study empirically investigates the impact of audit committee financial expertise on the quality of financial reporting. The financial reporting quality was measured
Asaolu, Taiwo, Iyoha, F. O., Ojeka, Stephen   +2 more
core   +2 more sources

THE INFLUENCE OF COMPANY SIZE, KAP SIZE, AND AUDIT COMMITTEE, ON AUDIT FEE

International Journal of Economy, Education and Entrepreneurship (IJE3)
This research examines the impact of Company Size (UP), Public Accounting Firm Size (UK), and the Existence of an Audit Committee (KA) on Audit Fees in banking companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2019 period. By using the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) approach via ...
Muhsin Muhsin, Suryantini Suryantini, Sri Syabanita Elida   +2 more
openaire   +1 more source

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

Advanced 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, Sang‐Hyeok Lee, Christina Gasper, Martina Freund, Sandra Korte‐Kerzel, Ulrich Kerzel   +5 more
wiley   +1 more source

Do Internal Auditor and Audit Committee Have Impact on Audit Report Lag for Mining Industry?

Jurnal Akuntansi dan Keuangan, 2021
The purpose of this study is to examine the effect of the Internal Auditor and Audit Committee on Audit Report Lag (ARL) and the moderating effect of Company Size on the relationship between the Internal Auditor and the Audit Committee on ARL.
Helisa Noviarty, Ayu Puspitasari, Elok Heniwati   +2 more
doaj   +1 more source