Auditing ghosts by prosperity signals [PDF]
Ghosts are economic agents who evade taxes by failing to file a return. Knowing nothing about them, the tax agency is unable to track them down through audit strategies which are based on reported income.
Gideon Yaniv
core
Pressure Injury and Restraint Prevalence Surveys: Saving Time and Dollars for Patient Care by Automating Manual Chart Abstraction [PDF]
, 2019 Bronson Healthcare Group performs quarterly pressure injury and restraint audits as part of the National Database of Nursing Quality Indicators (NDNQI).
Bush, Shellie +4 more
core +1 more source
Mandatory audit firm rotation and Big4 effect on audit quality: evidence from South Korea [PDF]
, 2017 In South Korea, due to concurrent financial scandals, Korean legislators implemented two major audit policies in the 2000s; the mandatory audit “partner” rotation policy in 2000 and the mandatory audit “firm” rotation policy in 2006.
Choi, Jong-seo +2 more
core +4 more sources
Advanced Science, EarlyView.This study generates high‐fidelity synthetic longitudinal records for a million‐patient diabetes cohort, successfully replicating clinical predictive performance. However, deeper analysis reveals algorithmic biases and trajectory inconsistencies that escape standard quality metrics. These findings challenge current validation norms, demonstrating why a
Francisco Ortuño +5 more
wiley +1 more source
Does the disclosure of key audit matters improve the audit quality for sustainable development: Empirical evidence from China. [PDF]
PLoS One, 2023 Lin J.
europepmc +1 more source
Audit quality, public ownership and firms' discretionary accruals management. [PDF]
Francis et al. (1999) and Becker et al. (1998) report evidence that audit quality acts as a constraint on both income-increasing and income-decreasing earnings management in public firms. These results raise several interesting questions.
Gaeremynck, Ann +2 more
core
Machine Learning for Green Solvents: Assessment, Selection and Substitution
Advanced Science, EarlyView.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
Mediating Role of Professional Commitment in the Relationship Between Technostress and Organizational Stress, Individual Work Performance, and Independent Audit Quality. [PDF]
Empl Responsib Rights J (Dordr), 2023 Gerekan B, Şendurur U, Yıldırım M.
europepmc +1 more source
Advanced Science, EarlyView.This study tests NeuroD1 AAV‐based gene therapy in a non‐human primate Alzheimer's disease model. The therapy prevents neuronal damage, inhibits hippocampal atrophy, and reduces neuroinflammation. It also repairs vascular and blood‐brain barrier damage, restores cerebrospinal fluid biomarkers, enhances hippocampal glucose metabolism, and improves ...
Zhouquan Jiang +21 more
wiley +1 more source
HERMENEUTIKA GADAMERIAN UNTUK MEMAHAMI KUALITAS AUDIT (PEMERIKSAAN KEUANGAN) BPK RI
Jurnal Akuntansi Aktual, 2018 This research aim is to get an understanding of the financial audit quality of BPK RI by interpretative paradigm approach and Gadamer’s Hermeneutics as technical data analysis (text).
Ginrey Shandy Algam
doaj +1 more source