Results 41 to 50 of about 7,392,256 (243)

DIFFERENCES BETWEEN AUDIT QUALITY PROVIDED BY INTERNATIONAL AND LOCAL AUDIT FIRMS: THE RESEARCH ON AUDIT CLIENTS’ PERCEPTIONS IN THE AUDIT MARKET OF LITHUANIA

Ekonomika, 2015
The article investigates the quality of audit services that international and local (operating nationally) audit firms are offering. There has been a great amount of effort put in recent years to improve audit quality due to the increase of auditing ...
Darius Vaicekauskas
doaj   +1 more source

Flexural Behavior of 3D‐Printed Porous Bouligand‐Structured Polymers: Influence of Pitch Angle and Porosity

Advanced Engineering Materials, EarlyView.
This study examines how helicoidal architectures with different porosities respond to bending. Adjusting layer angle and spacing in 3D‐printed polymers reveals clear tradeoffs between stiffness, strength, and energy absorption. Experiments and simulations highlight designs that distribute stress effectively, offering pathways for optimizing lightweight
Praveenkumar Subhash Patil, Edward D. McCarthy, Parvez Alam   +2 more
wiley   +1 more source

Pengaruh Tenure, Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit: Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di Indonesia

Jurnal Akuntansi dan Keuangan, 2015
Indonesia is a country that not only applied the rule of audit partner rotation, but also audit firm rotation with aim to improve the audit quality. This research tries to investigate the impact of audit firm audit rotation and audit tenure to the audit ...
Fitriany Fitriany, Sidharta Utama, Dwi Martani, Hilda Rosietta   +3 more
doaj  

Non‐Additive Criteria Assessment in Sustainability Evaluation of High Entropy Alloys: A Toxicity‐Weighted Framework

Advanced Engineering Materials, EarlyView.
Sustainability assessment requires methodologies that appropriately distinguish between additive and non‐additive material properties. A toxicity‐weighted scoring system is developed and applied that accounts for the disproportionate influence of highly toxic constituents through nonlinear weighting functions, providing more realistic estimates than ...
Seth Mehalic, Oladele A. Ogunseitan, Julie M. Schoenung   +2 more
wiley   +1 more source

Efek Moderasi Masa Perikatan Audit Pada Hubungan Fee Audit dan Kualitas Audit: Uji Peran Perilaku Oportunistik

Jurnal Inovasi Akuntansi
Based on the agency perspective, the individual is a rational economic man who seeks to optimize his personal interests. Optimization of personal interests along with opportunistic behavior has the potential to reduce audit quality. The aim of this study
Frida Fanani Rohma, Indah Shofiyah
doaj   +1 more source

Recent Progress in the Phase‐Controlled Synthesis of Ruthenium Nanocrystals for Catalytic Applications

Advanced Materials, EarlyView.
Template effect and kinetic control enable crystal‐phase engineering of Ru nanocrystals, granting access to either metastable fcc‐Ru or stable hcp‐Ru with distinct surface structures, thermal stabilities, and catalytic behaviors. Moreover, the hcp‐Ru can further serve as an epitaxial template to direct Pd and Rh nanocrystals into the metastable hcp ...
Jianlong He, Zhiqi Wang, Jiaqi Guan, Younan Xia   +3 more
wiley   +1 more source

THE ASSOCIATION BETWEEN AUDIT FEE AND AUDIT QUALITY: A META-ANALYSIS STUDY

Jurnal Ekonomi dan Bisnis Airlangga
Introduction: This study aims to reconcile conflicting empirical results from previous studies on the relationship between audit fees and audit quality. In addition, it investigated whether the contradictory findings were moderated by different types of
Hartaty Hartaty, Wiwiek Dianawati
doaj   +3 more sources

Descriptors to Dynamics: A Materials and Device Perspective on in‐Materio Physical Reservoir Computing for Neuromorphic Edge Intelligence

Advanced Materials, EarlyView.
Intrinsic material dynamics are harnessed as computational resources for neuromorphic in‐materio physical reservoir computing. Defects, ionic motion, interfaces, percolation, geometry, and biasing shape transient states that provide fading memory, nonlinearity, and high‐dimensional projection for simple readout. A descriptor‐to‐dynamics framework links
Kshitij RB Singh, Alif Syafiq Kamarol Zaman, Muzhen Xu, Yuki Usami, Saptarshi Das, Hirofumi Tanaka   +5 more
wiley   +1 more source

Differences in audit quality between audit firms: The impact of audit-firm portfolio characteristics. [PDF]

Companies generate financial statements that are used for decision making by various stakeholders and the quality of those financial statements depends on the quality of the external auditor.
Gaeremynck, Ann, Willekens, Marleen, Van der Meulen, S.   +2 more
core  

Strong Coupling in Bulk Nanoplasmonic Nanoplatelet Perovskite Scintillators

Advanced Materials, EarlyView.
A bulk scintillating nanocomposite is engineered from CsPbBr3 nanoplatelets and Ag nanocubes to support exciton–plasmon strong coupling under X‐ray excitation. The resulting hybrid polaritonic states appear directly in radioluminescence, opening a route toward polariton‐enabled scintillator design beyond conventional Purcell enhancement.
Michal Makowski, Dominik Kowal, Anna Pniakowska, Kamil Misztal, Mohanad Saadeldin Eid, Joanna Cybinska, Winicjusz Drozdowski, Benoit Mahler, Christophe Dujardin, Detlef Hommel, Liang Jie Wong, Dennis Schaart, Sergio Brovelli, Muhammad Danang Birowosuto   +13 more
wiley   +1 more source