Results 61 to 70 of about 704,563 (302)

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

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

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

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  

THE EFFECT OF SURPLUS FREE CASH FLOW AND AUDIT QUALITY ON EARNINGS MANAGEMENT (Empirical Study on Manufacturing Companies Listed on The Indonesia Stock Exchange from 2013-2016) [PDF]

open access: yes, 2017
This study aims to investigate the influence of surplus free cash flow on earnings management, as well as the interaction between audit quality and surplus free cash flow.
ABDURACHMAN, Abdurachman, FUAD, Fuad
core  

A Review on Audit Quality Factors [PDF]

open access: yes, 2014
“Audit Quality” is not easy to define because of many diverse factors affecting quality. According to the consultation paper of the International Auditing and Assurance Standards Board (IAASB), audit quality is the significant issue that requires more ...
Hosseinniakani, Seyed   +2 more
core   +1 more source

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

Optimal Regulation of Auditing [PDF]

open access: yes
We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation is costly. The optimal audit standard falls short of the first-best audit quality, and is increasing in the riskiness of firms and in ...
Giovanni Immordino, Marco Pagano
core   +3 more sources

Audit evidence – top argument for final audit opinion [PDF]

open access: yes
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
core  

Multifunctional Bio‐Based Packaging for Perishable Foods: Structural Design, Scalable Fabrication, and Versatile Applications

open access: yesAdvanced Materials, EarlyView.
An overview of design principles and scalable fabrication strategies for multifunctional bio‐based packaging. Radiative cooling films, modified‐atmosphere films/membranes, active antimicrobial/antioxidant platforms, intelligent optical/electrochemical labels, and superhydrophobic surfaces are co‐engineered from material chemistry to mesoscale structure
Lei Zhang   +6 more
wiley   +1 more source

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