Jurnal AkuntansiPurpose - 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
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
Advanced Science, EarlyView.Autonomous laboratories can now synthesize materials faster than experts can interpret the resulting diffraction data. A probabilistic framework combines refinement‐fit metrics with large language model‐derived chemical reasoning to rank competing phase interpretations and flag those unsuitable for autonomous use.
Olympia Dartsi +7 more
wiley +1 more source
Pengaruh Kualitas Audit , Kondisi Keuangan Perusahaan, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan Terhadap Opini Going concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia [PDF]
, 2014 The purpose this research is to show the influence of audit quality, financial condition, prior audit opinion, and the company's growth on the acceptance of going concern audit opinion at manufacture company listed on Indonesia Stock Exchange between ...
Rifi, Muhammad
core
Supplemental datasets for the examination of the revival of large consulting practices at the big 4 and audit quality. [PDF]
Data Brief, 2020 Donelson DC +3 more
europepmc +1 more source
StackingNet: Collective Inference Across Independent AI Foundation Models
Advanced Science, EarlyView.ABSTRACT Artificial intelligence (AI) built on large foundation models has transformed language understanding, computer vision, and reasoning, yet these systems remain isolated and cannot readily share their capabilities. Coordinating the complementary strengths of independently developed, black‐box foundation models is essential for trustworthy ...
Siyang Li +4 more
wiley +1 more source
Audit committee characteristics, trust and audit quality: Evidence from Hong Kong [PDF]
This thesis comprises of two parts. Part One of the thesis denotes an archival modelling study that evaluates the relationships between effective audit committee characteristics (size, independence, financial expertise, meeting frequency, directorship ...
Cheung, Kwok Yip
core +1 more source
PENGARUH ROTASI KAP, AUDITTENURE,DAN REPUTASI KAP TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR
Jurnal Akuntansi Aktual, 2019 This research aims to explaine mandatory rotation of audit firm, audit tenure, and accounting firm reputation toward audit quality, measured by discretionary accruals.
Siska Nurhayati, Sawitri Dwi Prastiti
doaj
Effect of Audit Firm Characteristics on Audit Quality of Quoted Deposit Money Banks in Nigeria
FUDMA Journal of Accounting and Finance Research (FUJAFR)This study investigates how the characteristics of audit firms are associated with audit quality in deposit money banks situated in Nigeria. The core explanatory variables employed or adopted were audit fees, audit tenure, and audit rotation on audit ...
Felix Osayabor Emovon +1 more
doaj +1 more source
Advanced Science, EarlyView.Cross‐disciplinary endeavors are blossoming across the broad chemical sciences. This perspective provides a glimpse into the rewarding interdisciplinary journey taken by the Charles Loh research group in pioneering the σ‐hole based catalytic glycosylation strategy.
Charles C. J. Loh
wiley +1 more source