Results 81 to 90 of about 27,302 (302)
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
DETERMINANT OF AUDIT DELAY IN INDONESIA
JEA17: Jurnal Ekonomi Akuntansi, 2023 This research is a study using the literature study method which raises five recent studies in 2022 which project audit tenure, firm age, auditor relations, audit opinion, public accounting firm reputation, profitability, solvency, internal audit and the covid-19 pandemic, and committee audit against audit delay. The purpose of this study is to analyze
openaire +2 more sources
Pengaruh Opini Audit, Fee Audit, Kesulitan Keuangan, Dan Efektivitas Komite Terhadap Audit Delay [PDF]
, 2022 Penelitian ini bertujuan untuk mengetahui pengaruh opini audit, fee, kesulitan keuangan, ukuran komite keahlian komite, dan pertemuan komite pada audit delay.
Putri, Mutiara Islamy
core
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
Advanced Intelligent Discovery, EarlyView.This article outlines how artificial intelligence could reshape the design of next‐generation transistors as traditional scaling reaches its limits. It discusses emerging roles of machine learning across materials selection, device modeling, and fabrication processes, and highlights hierarchical reinforcement learning as a promising framework for ...
Shoubhanik Nath +4 more
wiley +1 more source
When Biology Meets Medicine: A Perspective on Foundation Models
Advanced Intelligent Discovery, EarlyView.Artificial intelligence, and foundation models in particular, are transforming life sciences and medicine. This perspective reviews biological and medical foundation models across scales, highlighting key challenges in data availability, model evaluation, and architectural design.
Kunying Niu +3 more
wiley +1 more source
The role of risk management and governance in determining audit demand. [PDF]
Most prior research into audit fees has been based on a theoretical model which treats audit fees as the by-product of a production function (Simunic, 1980) hereby ignoring potential demand forces that may drive the level of the audit fee.
Knechel, W, Willekens, Marleen
core
Faktor - Faktor Yang Mempengaruhi Audit Delay
, 2010 The aim for this study to investigate the influence of right issue, financial leverage, audit committee education, firm performance and audit opinion on audit delay. The samples consist of listed manufactured firms from 2005 to 2009.
Christine Tamba, Tamba, Christine
core +1 more source
UKURAN PERUSAHAAN MEMODERASI DETERMINAN AUDIT DELAY
, 2021 The time span between the issuance date of the audit report and the closing date of the financial year is called the audit delay. This study aims to examine the effect of good corporate governance represented by the board of commissioners ...
Maharsa, Agustinus Guntur +2 more
core +1 more source
Advanced Intelligent Systems, EarlyView.OntoLogX is an autonomous AI agent that uses large language models to transform unstructured cyber security logs into ontology grounded knowledge graphs. By integrating retrieval augmented generation, iterative correction, and a light‐weight log ontology, OntoLogX produces semantically consistent intelligence that links raw log events to MITRE ATT & CK
Luca Cotti +4 more
wiley +1 more source