Results 121 to 130 of about 150,271 (301)

Lattice Coherency‐Driven (111)‐Oriented Wide Bandgap Perovskite Films

Advanced Energy Materials, EarlyView.
Methylammonium lead chloride (MAPbCl3)‐derived seed templates regulate wide‐bandgap perovskite crystallization through coupled thermodynamic and kinetic effects. Lattice‐coherent templating lowers the energy cost for (111) epilayer growth, while growth retardation controls crystallization kinetics, ultimately producing highly crystalline face‐up (111 ...
Yu‐Na Lee, Hyo Jung Kim, Ji‐Sang Park, Wolfgang Tress, Yasemin Saygili, Hui‐Seon Kim   +5 more
wiley   +1 more source

Auditing a Quality Assurance Audit Plan [PDF]

The Diabetes Educator, 1988
openaire   +2 more sources

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, Willekens, Marleen, Vander Bauwhede, Heidi   +2 more
core  

Labeling Quality or Quantity? The Differential Impact of Geographical Indications on Export Performance in Turkish Agri‐Food Products

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates the impact of geographical indication (GI) certification on the export performance of Turkish agri‐food products by analyzing both trade volume and unit value dynamics. Drawing on monthly data from 2000 to 2024 across 22 GI‐certified products, the research employs product‐level regressions, fixed‐effects panel models ...
Ihlas Sovbetov, Muge Burcu Ozdemir
wiley   +1 more source

Types of audit quality research: their advantages and disadvantages

Buhalterinės Apskaitos Teorija ir Praktika, 2013
There is no single common definition of audit quality. Audit quality depends upon the observer, as well as on methods used in order to evaluate it.
Darius Vaicekauskas
doaj  

Disentangling the relationships between denomination of origin regulatory councils activities and Spanish wineries' export performance

Agribusiness, EarlyView.
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin, Marta Fernández‐Olmos   +1 more
wiley   +1 more source

The Analysis of Relationship Between Digital Transformation, Audit Risk, and Professional Skepticism Towards Audit Quality

Jurnal Akuntansi
Purpose - The objective of this study is to examine how audit quality is affected by audit risk, professional skepticism, and digital transformation at Public Accounting Firms (KAP).
Callista Tjia, Puji Astuti Rahayu
doaj  

AUDIT QUALITY

Management Intercultural, 2020
Defining the concept of “audit quality” is an important undertaking, as it allows all stakeholders to determine whether the quality of an audit is improving over time or, conversely, is on the decline. Moreover, the unitary definition of this concept allows all stakeholders to refer to the same methodology for determining the audit quality and ...
openaire   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

Agribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

Agribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source