Results 61 to 70 of about 23,760 (263)
Binus Business Review, 2012 There are several factors that affect the company's delay in submitting the financial statements are often referred to as Audit Delay, among others IFRS (International Financial Reporting Standards), firm size, profitability, size public accounting firm,
Stepvanny Margaretta, Gatot Soepriyanto
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The Roles of Auditor's Reputation in Moderating the Factors Affecting Auditor Switching
Accounting Analysis Journal, 2020 Penelitian ini bertujuan untuk mengetahui pengaruh opini audit, audit delay, dan audit fee terhadap auditor switching dengan reputasi auditor sebagai variabel moderating.
Aliffa Nurul Qomari, Dhini Suryandari
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Advanced Science, EarlyView.Metal‐anode batteries using Li, Na, Mg, and Ca offer exceptionally high energy density, but dendrites, unstable interphases, cracking, and pore formation hinder durability and safety. This review shows how careful electrolyte and interphase design can stabilize these reactive metals.
Jian Pan +3 more
wiley +1 more source
Finding determinants of audit delay by pooled OLS regression analysis
Croatian Operational Research Review, 2014 The aim of this paper is to investigate determinants of audit delay. Audit delay is measured as the length of time (i.e. the number of calendar days) from the fiscal year-end to the audit report date. It is important to understand factors that influence
Tina Vuko, Marko Čular
doaj
El Muhasaba: Jurnal Akuntansi, 2014 Audit delay is the time difference between the date of the financial statements and independent auditor’s report. This study aims to identify and analyze whether the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm ...
Fauziah Wahyuning Tias +1 more
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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 +5 more
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 +5 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT In the agricultural landscape of most developing countries, the last decade has witnessed the expansion of outsourced agricultural extension services. Private firms and nongovernmental organizations focused on delivering agricultural extension and advisory services to farmers have emerged.
Boris D. Soh Wenda +3 more
wiley +1 more source
Annals of Gastroenterological Surgery, EarlyView.This retrospective study analyzed patients aged ≥ 85 years undergoing emergency abdominal surgery, focusing on short‐term outcomes and inpatient cost structure under the Japanese DPC system. Although major complications occurred in 19.4% of patients, more than 70% were discharged home.
Yuta Kobayashi +8 more
wiley +1 more source
Toward Intelligent Multimodal Holography for Real‐Time Chemical Imaging of Dynamic Ion Separation
Advanced Intelligent Discovery, EarlyView.Intelligent multimodal holography integrates digital off‐axis holography, spectroscopic imaging, and AI‐driven reconstruction to visualize ion transport and chemical dynamics in real time. In this perspective paper, we outline how this approach enables label‐free, chemically specific monitoring of complex environments and discuss its potential to ...
Giovanna Ricchiuti +3 more
wiley +1 more source