Evidence on (the lack of) audit-quality differentiation in the private client segment of the Belgian audit market?. [PDF]
Auditor size is used as audit-quality proxy. Prior evidence on audit-quality differentiation between big 6 and non-big 6 auditors in the private client segment of the Belgian audit market is mixed. In this paper we investigate whether these mixed results
Vander Bauwhede, Heidi +1 more
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Pengaruh Audit Tenure, Spesialisasi Kantor Akuntan Publik Dan Ukuran Perusahaan Terhadap Terhadap Kualitas Audit [PDF]
, 2014 This study aims to analyze and provide empirical evidence of the influence of audit tenure, specialization of audit firm, firm size to audit quality. Audit quality is measured by earnings surprise benchmark.
Darsono, D. (Darsono) +1 more
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Advanced Energy Materials, EarlyView.In this work, the challenging green ammonia evolution is addressed by developing a photothermal system that utilizes nitrogen and natural seawater under simulated solar irradiation, employing ruthenium‐doped barium tantalum oxynitride semiconductors.
Yiyang Li +4 more
wiley +1 more source
Shedding Light on Common Misinterpretations in Photocatalyst Characterization
Advanced Energy Materials, EarlyView.For heterogeneous semiconductor‐based photocatalysts, Marschall et al. highlight common misconceptions in material synthesis, characterization, and performance evaluation, together with detailed explanations on how to avoid them. The guidelines thus presented can help to improve reporting of photocatalyst performance in environmental applications, such
Roland Marschall +2 more
wiley +1 more source
Using Quantitative Methods as Support for Audit of the Distributed Informatics Systems [PDF]
This paper highlights some issues regarding how an indicators system must be developed and used in an audit process. Distributed systems are presented from de points of view of their main properties, architectures, applications, software quality ...
Marius POPA, Sergiu Marin CAPISIZU
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Practical Training and the Audit Expectations Gap:The Case of Accounting Undergraduates of Universiti Utara Malaysia [PDF]
, 2012 The accounting profession has long faced the issue of an audit expectations gap; being the gap between the quality of the profession’s performance, its objectives and results, and that which the society expects.
Ali, A.Md +4 more
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Advanced Energy Materials, EarlyView.This study investigates the feasibility of scaling up Prussian White (PW)‐based cathode manufacturing at a pilot scale. Through careful PW dehydration combined with optimized aqueous processing, we report the stepwise development of industrially relevant 1 Ah pouch cells and evaluate their performance under various conditions.
Faduma M. Maddar +7 more
wiley +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
PENGARUH TENURE KAP, UKURAN KAP, SPESIALISASI AUDITOR DAN AUDIT FEE TERHADAP KUALITAS AUDIT DENGAN MODERASI KOMITE AUDIT. [PDF]
, 2016 There are still debate whether long audit tenure will decrease auditor’s independency which effecting the quality of audit. This research has an objective to analyze the relation and effect between audit tenure, accounting firms specialization ...
NURINTIATI, Anastasia Angesti +1 more
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