Results 51 to 60 of about 36,779 (265)

The Effect of Audit Committee Effectiveness and Potential Fraudulent Financial Statements

Jurnal AKSI (Akuntansi dan Sistem Informasi), 2022
This study aims to determine the relationship formed between the effectiveness of the audit committee and fraudulent financial statements. The effectiveness of the audit committee in this study will be proxied through the expertise of the audit committee
Deviana Purwiyanti, Herry Laksito
doaj   +1 more source

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

Audit Committee Characteristics and Audit Fee: Evidence from Tehran Stock Exchange [PDF]

پژوهش‌های تجربی حسابداری, 2017
Audit committee, as one of the main mechanisms of corporate governance, is obliged to examine the initial auditing program and interaction with external auditors in the process of financial reporting.
Mahmood Lari Dasht Bayaz, جواد اورادی   +1 more
doaj   +1 more source

Analysis Effect of Profitability Ratio, Leverage Ratio, Audit Committee and Public Accounting Firm Size on Audit Delay [PDF]

Indonesian Management and Accounting Research, 2019
The main purpose of this research is to analyze profitability ratio, leverage ratio, audit committees and public accounting firm size against Audit Delay. The multiple linear regression is the most common form of linear regression analysis is used to explain the relationship between the effect of independent variables (profitability ratio, leverage ...
Nurhafifah Amalina, Firda Amelia, Wien Alfatah   +2 more
openaire   +1 more source

Grip and Grasp: Lizard Claw Inspired Robotic Manipulators

Advanced Robotics Research, EarlyView.
Our study identifies the most effective lizard claw shape for use as an end effector in a bioinspired robotic manipulator. By examining key geometric features and combining them into comparative indices, the Crotaphytus collaris claw is found to be the best fit.
Hyeon Lee, Kate Douglas, Asyiah Bray, Andrea Rummel, Parvez Alam   +4 more
wiley   +1 more source

Loss of SOCS1 in Donor T Cells Exacerbates Intestinal GVHD by Driving a Chemokine‐Dependent Pro‐Inflammatory Immune Microenvironment

Advanced Science, EarlyView.
T cell‐specific Socs1 knockout leads to inflammatory differentiation of CD8+ T cells, prompting the STAT1/2 complex to drive the activation of Ccl5, Ccr5, and Cxcr3, and promoting the skewing of monocytes toward a pro‐inflammatory M1 macrophage lineage.
Zhigui Wu, Bixia Wang, Xinya Jiang, Fangqing Zhang, Qianqian Huang, Xinyi Wu, Shuang Fan, Qi Zhang, Jingrui Zhou, Jianing Tang, Xiao‐Dong Mo, Yu Wang, Ying‐Jun Chang, Huidong Guo, Xiao‐Jun Huang   +14 more
wiley   +1 more source

Characteristics of the Audit Committee on Delay in Audit Reporting

Jurnal Pamator, 2023
The occurrence of audit delay is related to the characteristics of the audit committee which is reflected in various indicators. This study aims to analyze the effect of the characteristics of the audit committee consisting of the Audit Committee Chair ...
Jesni Jesni, Santi Yopie
doaj   +1 more source

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

The role of audit committee attributes in corporate sustainability reporting [PDF]

پژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2020
The objective of this study was to Investigating the role of audit committee attributes in corporate sustainability reporting. The present study is an applied research and its method is causal-post-event.
Leila Zamani, Samad Borzoian, Saeid Minaei   +2 more
doaj  

Influence of Audit Committee, Debt to Equity Ratio, Firm Size, and Audit Tenure on Audit Delay

International Journal of Community Service & Engagement
This study examines the effect of audit committee, debt to equity ratio (DER), firm size, and audit tenure on audit delay in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2016-2023. The research sample consisted of 11 companies that met specific criteria, with data analyzed using descriptive tests, normality tests ...
Vina Octaviani, Diah Febriyanti
openaire   +1 more source