Results 131 to 140 of about 6,844,164 (402)
Transparency would help to address the audit market problem [PDF]
Nicolas Véron responds to a consultation by the UK Financial Reporting Council and makes recommendations on how to address the Â?audit market problemâ?? resulting from the presence of only four international audit networks.
Nicolas Véron
core +1 more source
Auditor Independence-Its Importance to the External Auditor's Role in Banking Regulation and Supervision [PDF]
, 2011 The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial
Ojo, Mariane.B.
core
Advanced Science, EarlyView.Pulmonary hypertension (PH) is a progressive condition with high morbidity and mortality, largely owing to right ventricular (RV) failure resulting from maladaptive remodeling. Our study provides strong evidence in support of a critical, detrimental role for AXL as a previously unrecognized determinant driving RV fibrotic pathology in PH.
Li‐Wei Wu +17 more
wiley +1 more source
Pricing and supplier concentration in the private client segment of the audit market : market power or competition ?. [PDF]
This study differs from prior audit pricing-studies as 1) it focuses on the issue of price competition in the (small) private client segment of the audit market, and 2) addresses the question whether and how the audit-pricing model changed in that market
Achmadi, C, Willekens, Marleen
core
Customs Compliance and the Power of Imagination [PDF]
This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15-20 percent of the ...
Kai A. Konrad, Salmai Qari, Tim Lohse
core +3 more sources
Mandatory audit rotation and audit market concentration—evidence from Poland
Economics and Business Review, 2019 The new audit regulation came into force in Poland in 2017 and imposed mandatory audit rotation. The new regulation aims to strengthen the auditor’s independence but it might also affect concentration on the audit market.
Indyk Magdalena
doaj +1 more source
Comment on “De Novo Reconstruction of 3D Human Facial Images from DNA Sequence”
Advanced Science, EarlyView.This comment examines AI‐driven DNA‐based facial reconstruction, focusing on the Difface model. While such technologies promise biomedical and forensic applications, they pose significant ethical, legal, and methodological challenges. We emphasize transparency, benchmarking, and rigorous validation to avoid misinterpretation and misuse.
Jennifer K. Wagner +3 more
wiley +1 more source
CURRENT ISSUES OF USING ANALYTICAL PROCEDURES AS A METHOD OF OBTAINING AUDIT EVIDENCE
, 2020 S.N Knyazeva, M Popova
openalex +2 more sources
Advanced Science, EarlyView.The synthesis of ultrathin Ti‐based 2D hexagonal transition metal borides (TiBTx h‐MBene) via ZnCl2 molten salt and the formed disorderly low‐boiling‐point Zn‐In intermediate, followed by TBAOH delamination. The delaminated structure, with O‐ and Cl‐terminations, improves Li‐ion transport, achieving 530 mAh g−1 at 0.1 A g−1 and 120 mAh g−1 at 10 A g−1,
Qing Shen +7 more
wiley +1 more source
Advanced Science, EarlyView.The precise regulation of AP2M1 is essential for normal hematopoiesis. Overexpression of AP2M1 negatively affects the clinical outcomes of AML patients. Upregulation of AP2M1 enhances stemness and chemoresistance in HSPC cells of AML. AP2M1 modulates NOTCH1 expression, enhancing the Notch1 signaling pathway.
Hansong Lee +28 more
wiley +1 more source