Results 91 to 100 of about 2,122,439 (285)

Eliminating the Audit Expectations Gap : Myth or Reality? [PDF]

open access: yes
The audit expectations gap is of serious concern to the UK accounting profession with the Department of Trade and Industry proposing a new framework for independent regulation of the accounting profession.
Ojo, Marianne
core  

The audit expectation gap in New Zealand

open access: yes, 2008
As a socially-embedded service provider, it is essential that the users of audit services, as well as the wider public, have confidence in the audit profession.
Robinson, Lisa A
core   +1 more source

ML Workflows for Screening Degradation‐Relevant Properties of Forever Chemicals

open access: yesAdvanced Science, EarlyView.
The environmental persistence of per‐ and polyfluoroalkyl substances (PFAS) necessitates efficient remediation strategies. This study presents physics‐informed machine learning workflows that accurately predict critical degradation properties, including bond dissociation energies and polarizability.
Pranoy Ray   +3 more
wiley   +1 more source

Audit Expectation Gap: Causes and Possible Solutipons

open access: yes, 2009
The auditing profession believes the increase of litigation and criticism against the auditors can be contributed to the audit expectation gap. The audit expectation gap is defined as the difference between what the public expects from an audit and what ...
Lee, T. H. (Teck), Ali, A. M. (Azham)
core  

The Analysis of Different Perceptions between PPAk Students, KAP Auditors and Company Manager toward Public Accountant Responsibility Related to Expectation Gap

open access: yesBinus Business Review, 2015
This study is in research domain of behavioral accounting that is based on the current aspect is still interesting to explore.This study aims to reveal differences in perceptions of students, auditors and company managers to public accountant ...
Gen Norman Thomas
doaj   +1 more source

Perception on Audit Expectation Gap of Public Sector Audit in Nigeria

open access: yesScholars Journal of Economics, Business and Management, 2023
The exponential rise in corruption has necessitated the call for transparency in financial management in Nigeria. The public is dissatisfied with Auditor General’s reports as not been credible. While the public is dissatisfied with the performance of the Auditor General, the Auditor General Office thinks otherwise.
openaire   +1 more source

Ethical Precision in Nanoscale Brain Interfacing

open access: yesAdvanced Science, EarlyView.
As brain interfaces approach the nanoscale, precision no longer only measures—it knows, predicts, and potentially reshapes the mind. This work argues that traditional ethics fails under such conditions and proposes a shift toward continuous, operation‐based governance using the recovery–discovery framework to track, constrain, and responsibly steer ...
Guilherme Wood
wiley   +1 more source

An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange [PDF]

open access: yes
This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate
Saeid Jabarzadeh KANGARLOUEI   +1 more
core  

KAJIAN SISTEM PENGENDALIAN RISIKO KREDIT DALAM PELAKSANAAN AUDIT BERBASIS RISIKO (KASUS PADA KANTOR CABANG BANK)

open access: yesJurnal Manajemen & Agribisnis, 2012
The purpose of this study was to evaluate a credit risk control system to implement risk-based audit (RBA). The case was conducted in three stages using system approach.
HC Royke Singgih   +3 more
doaj   +1 more source

High‐Throughput Screening and Interpretable Machine Learning for Rational Design of Bimetallic Catalysts for Methane Activation

open access: yesAdvanced Science, EarlyView.
ABSTRACT Methane's efficient catalytic removal is vital for sustainable development. Bimetallic catalysts, though promising for methane activation, pose a design challenge due to their complex compositional space. This work introduces an integrated framework that combines high‐throughput density functional theory (DFT) and interpretable machine ...
Mingzhang Pan   +8 more
wiley   +1 more source

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