Results 61 to 70 of about 150,271 (301)

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

open access: yesJurnal 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

The Myocardial Ischaemia National Audit Project (MINAP). [PDF]

open access: yes, 2010
UNLABELLED: AIMS OF MINAP: To audit the quality of care of patients with acute coronary syndrome and provide a resource for academic research. QUALITY OF CARE INTERVENTIONS: Feedback to hospitals, ambulance services and cardiac networks regarding ...
Clive Weston   +12 more
core   +1 more source

Artificial Intelligence‐Assisted Workflow for Transmission Electron Microscopy: From Data Analysis Automation to Materials Knowledge Unveiling

open access: yesAdvanced Materials, EarlyView.
AI‐Assisted Workflow for (Scanning) Transmission Electron Microscopy: From Data Analysis Automation to Materials Knowledge Unveiling. Abstract (Scanning) transmission electron microscopy ((S)TEM) has significantly advanced materials science but faces challenges in correlating precise atomic structure information with the functional properties of ...
Marc Botifoll   +19 more
wiley   +1 more source

Mandatory Audit Firm Rotation and Audit Quality

open access: yesEuropean Accounting Review, 2014
AbstractIn a setting where mandatory audit firm rotation has been effective for more than 20 years (i.e. Italy), we analyse changes in audit quality during the auditor engagement period. In our research setting, auditors are appointed for a three-year period and their term can be renewed twice up to a maximum of nine years.
Cameran, Mara   +2 more
openaire   +3 more sources

Water Permeates and Plasticizes Amorphous Carbon Dots: Unraveling the Inner Accessibility of the Nanoparticles by Glass Transition Studies

open access: yesAdvanced Materials, EarlyView.
The water permeability of amorphous carbon dots (CDs) is demonstrated by investigating their plasticization. Novel polyamide‐based and amorphous nanoparticles are synthesized by controlling their inner packing density. Water plasticization is evidenced by the decrease of the CDs glass transition temperature with increasing the hydration degree.
Elisa Sturabotti   +8 more
wiley   +1 more source

Quality audit

open access: yesAnalele Universităţii "Dunărea de Jos" din Galaţi. Fascicula XIV, Inginerie mecanică = Annals of “Dunarea de Jos“ University of Galati. Fascicle XIV, Mechanical Engineering
The audit is an essential tool for achieving the company's quality objectives. The main purpose of the audit is to evaluate the corrective actions necessary to eliminate deficiencies and the possibilities of improving the company's quality system and its products.
Luiza Daschievici, Daniela Ghelase
openaire   +1 more source

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

open access: yes
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   +2 more
core  

Electrically Readable Lateral Flow Assay Using Organic Transistors for Diagnostic Applications

open access: yesAdvanced Materials, EarlyView.
Electrolyte‐gated organic field‐effect transistors (EGOFETs) are integrated with lateral flow (LF) paper fluidics to create a reusable, portable, and low‐cost point‐of‐care (PoC) diagnostic test. The devices are validated for Human Immunoglobulin G detection, achieving high sensitivity (0.1 fm), selectivity, and reproducibility with rapid results in 20–
María Jesús Ortiz‐Aguayo   +4 more
wiley   +1 more source

ANALISIS KUALITAS AUDIT TERHADAP MANAJEMEN LABA AKUNTANSI: STUDI PENDEKATAN COMPOSITE MEASURE VERSUS CONVENTIONAL MEASURE

open access: yesJurnal Akuntansi dan Keuangan Indonesia, 2012
This study investigates the effect of audit quality on earnings management behavior using a variety of audit quality proxies, either using a single proxy or a joint test of some proxies of audit quality.
Antonius Herusetya
doaj   +1 more source

Auditor Size as a Measure for Audit Quality : A Japanese Study [PDF]

open access: yes, 2014
2014-04This study examines the Japanese audit market from 2001 to 2011 to demonstrate that audit quality does not differ with the size of audit firms in Japan. There has been a growing concern worldwide regarding the audit quality of large audit firms in
HU, Dan, KATO, Ryo
core  

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