Results 141 to 150 of about 6,844,164 (402)
The auditor as historian: Reflections of the epistemology of financial reporting
Concern has been growing recently that the modern commercial organisation is becoming less auditable. The volume and complexity of transactions and the opacity of computer-based information systems, coupled with the increased knowledge gap between ...
Napier, Christopher J.
core
HmmyCAFs may form a triple immunosuppressive niche: possibly secrete ECM (POSTN, etc.) as physical barriers to block CD8⁺ T cells, induce CD8⁺ T exhaustion via those molecules, and use HIF‐1α‐driven metabolism to create acidic, nutrient‐poor microenvironments that suppress T cells.
Yingxue Li +12 more
wiley +1 more source
INTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES [PDF]
This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean.
Daniela Petrascu
core
PENGARUH AUDITOR RELATIONSHIPS TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2011) [PDF]
The objective of this study is to provide empirical evidence on the association of audit quality with audit tenure which would support the argument for auditor rotation being prescribed by regulation in Indonesia.
GHOZALI, Imam +1 more
core
The interlayer magnetic couplings (left) and the changes of atomic‐layer‐averaged electron density (right) for Fe and Cu sides near the sharp and diffuse Fe/Cu (001) interfaces reveal that magnetic Friedel oscillations at Fe/Cu interfaces in steel drive atomic‐scale 2D alloying, resolving the long‐standing paradox of high Fe content in Cu precipitates.
Wen‐Qiang Xie +3 more
wiley +1 more source
PENGARUH PENGALAMAN DAN PROFESIONALISME AKUNTAN FORENSIK TERHADAP KUALITAS BUKTI AUDIT GUNA MENGUNGKAP FRAUD [PDF]
Penelitian ini bertujuan untuk menguji secara empiris pengaruh pengalaman dan profesionalisme akuntan forensik terhadap kualitas bukti audit guna mengungkap fraud. Metode penelitian yang digunakan adalah metode asosiatif.
Tiara, Elsa
core
Overcoming the limitations of conventional grafts, a biomimetic trachea with two independent vascular pedicles enables rapid integration and sustained patency. This approach markedly improves survival rates, restores the epithelial barrier, and promotes regenerative pathways, presenting a transformative paradigm for clinical application.
Ziming Wang +9 more
wiley +1 more source
Finding out who the crooks are - Tax evasion with sequential auditing [PDF]
This paper investigates multi-item moral hazard with auditing contests. Although the presented model is widely applicable, we choose tax evasion as an exemplary application.
Ralph C Bayer
core
Machine Learning for Green Solvents: Assessment, Selection and Substitution
Environmental regulations have intensified demand for green solvents, but discovery is limited by Solvent Selection Guides (SSGs) that quantify solvent sustainability. Training a machine learning model on GlaxoSmithKline SSG, a database of sustainability metrics for 10,189 solvents, GreenSolventDB is developed. Integrated with Hansen solubility metrics,
Rohan Datta +4 more
wiley +1 more source
Audit risk and rent extraction: Evidence from a randomized evaluation in Brazil [PDF]
We report results from a randomized policy experiment designed to test whether increased audit risk deters rent extraction in local public procurement and service delivery in Brazil.
Stephan Litschig, Yves Zamboni
core

