Results 61 to 70 of about 15,510 (264)

Gender audit committee and audit delay

The Indonesian Accounting Review, 2014
The longer the time of audit delay, the more it shows the existence of problem in preparing financial statements by management. Besides that, it also indicates a lack of transparency and poor corporate management environment. Gender is one of the individual factors that influence work attitude.
Maria M Ratna Sari, Ni Luh Supadmi
openaire   +1 more source

Lattice Coherency‐Driven (111)‐Oriented Wide Bandgap Perovskite Films

Advanced Energy Materials, EarlyView.
Methylammonium lead chloride (MAPbCl3)‐derived seed templates regulate wide‐bandgap perovskite crystallization through coupled thermodynamic and kinetic effects. Lattice‐coherent templating lowers the energy cost for (111) epilayer growth, while growth retardation controls crystallization kinetics, ultimately producing highly crystalline face‐up (111 ...
Yu‐Na Lee, Hyo Jung Kim, Ji‐Sang Park, Wolfgang Tress, Yasemin Saygili, Hui‐Seon Kim   +5 more
wiley   +1 more source

A Large Scale Multi‐Modal Workflow for Battery Characterization: From Concept to Implementation

Advanced Energy Materials, EarlyView.
Isolated characterization techniques produce independent datasets and single‐property insights. However, progressively more holistic interpretations of battery‐material behavior is needed in the future. Here we demonstrate a coordinated multimodal workflow enabling the correlation of heterogeneous datasets and the construction of multidimensional ...
François Cadiou, Cinthya Herrera, Duncan Atkins, Elixabete Ayerbe, Giorgio Baraldi, Stéphanie Belin, Anass Benayad, Didier Blanchard, Federico Capone, Ennio Capria, Isidora Cekic‐Laskovic, Robert Dominko, Kristina Edström, Ajay Gautam, Lukas Helfen, Antonella Iadecola, Quentin Jacquet, Gregor Kapun, Xinyu Li, Aleksandar Matic, Nataliia Mozhzhukhina, Andrew J. Naylor, Poul Norby, Chris O'Keefe, Alexandre Ponrouch, Jean‐Pascal Rueff, Elena Tchernykova, Deyana Tchitchekova, Israel Temprano, Nikita Vostrov, Marnix Wagemaker, Martin Winter, Christian Wölke, Tejs Vegge, Sandrine Lyonnard   +34 more
wiley   +1 more source

The complementarity between the internal audit and the audit committees, and its role in supporting and enshrining the corporate governance

مجلة البحوث في العلوم المالية و المحاسبة, 2023
The study aims at showing the role of the complementary relation between the internal audit and the audit committees in supporting and enshrining the principles of the corporate governance.
Abdelhakim BISSAR
doaj  

Auditing a Research Ethics Committee

Journal of the Royal College of Physicians of London, 1992
Research ethics committees approve research on human subjects performed locally. They have been criticised for failing to perform this function adequately. I have, therefore, examined the structure and process of the committee for Leicestershire and compared it with the guidelines for these committees produced by the Royal College of Physicians and the
openaire   +2 more sources

Labeling Quality or Quantity? The Differential Impact of Geographical Indications on Export Performance in Turkish Agri‐Food Products

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates the impact of geographical indication (GI) certification on the export performance of Turkish agri‐food products by analyzing both trade volume and unit value dynamics. Drawing on monthly data from 2000 to 2024 across 22 GI‐certified products, the research employs product‐level regressions, fixed‐effects panel models ...
Ihlas Sovbetov, Muge Burcu Ozdemir
wiley   +1 more source

LIQUIDITY RISK DISCLOSURE: A REVIEW OF CORPORATE GOVERNANCE

Riset Akuntansi dan Keuangan Indonesia, 2019
Liquidity risk is the potential loss arising from the inability of a company to fulfill its obligations or to fund an increase in assets at maturity without incurring unacceptable costs or losses.
Shinta Permata Sari, Himmatus Sholikhah
doaj   +1 more source

The Audit Committee: Management Watchdog or Personal Friend of the CEO?

SSRN Electronic Journal, 2012
ABSTRACT To ensure that audit committees provide sufficient oversight over the auditing process and quality of financial reporting, legislators have imposed stricter requirements on the independence of audit committee members. Although many audit committees appear to be “fully” independent, anecdotal evidence suggests that CEOs often ...
Bruynseels, L.M.L., Cardinaels, E.
openaire   +2 more sources

Differentiated Impacts of EU Rural Development Measures: A Finite Mixture Evaluation of Italian Olive Farms

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper examines the relationship between participation in the EU Rural Development Program and the economic performance of Italian olive farms using a finite‐mixture model with inverse‐probability‐weighted regression adjustment. Based on 2010–2022 FADN panel data, it estimates heterogeneous treatment effects while correcting for selection ...
Francesco Caracciolo, Marilena Furno
wiley   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

Agribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source