The provision on non-audit services by auditors: Let the market evolve and decide [PDF]
The provision of non-audit services by auditors to their audit clients reduces total costs, increases technical competence and motivates more intense competition.
Benito Arruñada
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Advanced Science, EarlyView.Mechanical intelligence reframes bone regeneration as a time‐dependent coupling between material and cellular memory. Biomaterials store and release mechanical history, while cells retain prior cues and remodel the repair niche. Matching these memories to healing stages may guide stage‐specific scaffolds, sensing‐assisted prediction, mechanical dosing,
Jin Tian +8 more
wiley +1 more source
Earnings Management: The Effects of National Audit Environment, Audit Quality and International Capital Markets [PDF]
This paper studies earnings management in an international context. More specifically, the effects of three factors on earnings management are studied: national audit environment, audit firm quality and reliance on international capital markets. National
Maijoor,Steven, Vanstraelen,Ann
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The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies [PDF]
, 1995 This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%).
Fearnley, Stella +3 more
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Relaxation of Access Regulations for Securities Audit and Audit Quality : Evidence from the Implementation of China's New Securities Law [PDF]
Ensuring high-quality audits is essential for preserving the professional reputation of auditors and safeguarding the stability and health of capital markets.
Zhang, Lu, Sophee Sulong, Balia
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Advanced Science, EarlyView.Metal‐anode batteries using Li, Na, Mg, and Ca offer exceptionally high energy density, but dendrites, unstable interphases, cracking, and pore formation hinder durability and safety. This review shows how careful electrolyte and interphase design can stabilize these reactive metals.
Jian Pan +3 more
wiley +1 more source
Audit evidence – top argument for final audit opinion [PDF]
The following research aims to emphasize the importance of audit evidences, their quality characteristics and the professional judgment used to measure and to evaluate them in order to express their final audit opinion.
Ana MORARIU +4 more
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The Australian Government performance measurement and reporting framework - pilot project to audit key performance indicators [PDF]
, 2013 This report presents the results of a key perfomance indicator (KPI) audit pilot project, which was designed to assess the status of the Australian Government performance measurement and reporting framework.The report concludes that it is time for ...
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Probing Electrocatalyst Design for Product Selectivity in CO2 Reduction
Advanced Science, EarlyView.Selective CO2 electroreduction is controlled by catalyst structure, dynamic surface reconstruction, adsorbate interactions, and reaction microenvironment. This review summarizes Cu‐ and non‐Cu‐based catalysts, single‐atom and molecular systems, degradation pathways, and operando/computational strategies for steering CO2RR toward hydrocarbons ...
Suvodeep Sen +5 more
wiley +1 more source
Analisis Faktor-faktor yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia [PDF]
, 2014 The purpose of this study was to determine the effect of audit quality, audit opinion the previous year, financial condition, leverage and company size on the going concern audit opinion on the company opened manufacturing (Tbk).
Hasibuan, Ulfa Fatmala
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