Results 31 to 40 of about 23,760 (263)
Determinants of audit delay: evidence from manufacturing sector of Indonesia
Audit Financiar, 2018 This paper is focused on the determinants of audit delay. The purpose of this paper is to examine the relationship between profitability, solvency, audit opinion and audit delay in manufacturing sector of companies listed on the Indonesian stock exchange.
doaj +1 more source
Identifikasi Faktor Penyebab Tingkat Audit Delay di Bursa Efek Indonesia
Jurnal Kajian Akuntansi, 2019 This study aims to find empirical evidence about the effect of leverage, operating profit / loss, company size and the complexity of company operations on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in the period 2013 ...
Yogi Ginanjar +2 more
doaj +1 more source
Effect of Company Age, Size of Public Accounting Firm and Firm Solvency on Audit Delay
Jurnal Akuntansi, 2022 This research aims to determine the impact of firm age, Size of Public Accounting Firm (PAF size), and firm solvency on audit delay. The population in this study is the financial statements of mining companies listed on the Indonesia Stock Exchange (IDX)
Oktariansyah Oktariansyah +2 more
doaj +1 more source
FEBS Open Bio, EarlyView.Hyperosmotic stress triggers the relocation of the CFIm complex from the nucleus to the cytoplasm. This shift creates a nuclear ‘stoichiometric bottleneck’, limiting CFIm availability for mRNA processing. Consequently, specific mRNAs like NUDT21 and DICER1 undergo targeted 3′UTR shortening, demonstrating how spatial protein dynamics drive rapid ...
Hitomi Soumiya +2 more
wiley +1 more source
The Effective Factors on Timeliness of Audit Report: Evidence from Iran [PDF]
مطالعات تجربی حسابداری مالی, 2006 An important qualitative attribute of financial statements is timeliness of their information. The recognition that the length of the audit may be the single most important determinant affecting the timeliness of reporting, has motivated recent ...
Farokh Barzideh, Morteza Moayeri
doaj
New Directions for Adult and Continuing Education, EarlyView.ABSTRACT Mental well‐being is central to adult learner success, yet many adult education institutions lack capacity to provide timely and accessible support. This article examines how artificial intelligence (AI) can strengthen mental health–adjacent supports in adult and continuing higher education, with attention to professional practice and ...
Adam L. McClain, Thomas Wade
wiley +1 more source
AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY
Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2020 Lengthy delays in the publication of financial reports may adversely affect the efficiency of capital markets. The current study investigates the effect of auditing firm rotation on financial report disclosure dates. Accordingly, 1.200 company-year observations obtained from annual reports of non-financial institutions traded on the Borsa Istanbul for ...
TUAN, Koray +3 more
openaire +3 more sources
Screening Routine Clinical Notes for Epilepsy Surgery Candidates Using Large Language Models
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective Epilepsy surgery is severely underutilized despite proven efficacy, with substantial under‐referral of eligible patients in routine clinical practice. This study evaluated the potential role of large language models (LLMs) as decision‐support tools for screening unstructured clinical notes to identify epilepsy surgery candidates and ...
Uriel Fennig +9 more
wiley +1 more source
Retractions in Rheumatology: Trends, Causes, and Implications for Research Integrity
Arthritis Care &Research, EarlyView.Objective We aimed to describe the trends and main reasons for study retraction in rheumatology literature. Methods We reviewed the Retraction Watch database to identify retracted articles in rheumatology. We recorded the main study characteristics, authors’ countries, reasons for retraction, time from publication to retraction, and trends over time ...
Anna Maria Vettori, Michele Iudici
wiley +1 more source
Industry expertise on audit committee and audit report timeliness
Cogent Business & Management, 2021 Motivated mainly by streams of research that suggest industry expertise of audit committee (AC) is the best-qualification for directors, and that evidence on the value of this expertise is limited.
Nahla Abdulrahman Mohammed Raweh +3 more
doaj +1 more source