Results 71 to 80 of about 704,563 (302)

The differential impact of distracted auditors in managing portfolio of financially distressed audit clients on audit quality: the role of professional skepticism

Future Business Journal
This study hypothesizes that distracted auditors affect audit quality. As a result of resources scarcity, auditors pay more attention to financially distressed audit clients rather than non-financially distressed audit clients at the same audit client ...
Reem Essam Bedeir
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

Framework for Evaluation of the IT&C Audit Metrics Impact [PDF]

The paper defines an assessment system for performance of IT&C audit process. The analytical models of performance indicators are provided together with the interpretation of their results.
Marius POPA
core  

Innate and discretionary accruals quality and corporate governance [PDF]

, 2010
This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance ...
Kent, Pamela, Routledge, James, Stewart, Jenny   +2 more
core   +1 more source

Advanced Separators for Liquid and Quasi‐Solid Lithium Rechargeable Batteries: Design and Development

Advanced Materials, EarlyView.
This review traces the evolution of lithium‐ion battery separators from passive barriers to multifunctional components central to cell safety and performance. Polymer‐ceramic hybrids, nanofiber architectures, and bio‐derived membranes deliver ionic conductivities above 3 mS cm−1, thermal stability beyond 200 °C, and effective suppression of lithium ...
Karthik Vishweswariah, Ningaraju Gejjiganahalli Ningappa, Anil Kumar M. R., Jeremy I. G. Dawkins, Thiago M. G. Selva, Karim Zaghib   +5 more
wiley   +1 more source

What is an Effective Audit, and How Can You Tell? [PDF]

, 2006
The Combined Code requires that audit committees conduct an annual evaluation of the effectiveness of the audit process. In order for this to be done properly, committees need to determine what they mean by effectiveness, and to implement appropriate ...
Bender, Ruth
core  

Composition Restoration Enables Recycling of Mixed‐Cation, Mixed‐Halide Perovskites for Solar Cells

Advanced Materials, EarlyView.
Compositional drift during processing prevents the direct recycling of mixed‐cation, mixed‐halide perovskites. This work introduces a framework to quantitatively audit and restore recovered materials, enabling closed‐loop recycling with efficiencies comparable to virgin perovskites.
Zhenni Wu, Katharina Dammer, Robert Skunde, Mykhailo Sytnyk, Christian Göllner, Fei Ding, Juan S. Rocha‐Ortiz, Albert These, Balázs Imre, Yanxue Wang, Dorothea Wisser, Christoph Brabec, Ian Marius Peters   +12 more
wiley   +1 more source

Correction to: Waterbirth: a national retrospective cohort study of factors associated with its use among women in England

BMC Pregnancy and Childbirth, 2021
H. Aughey, J. Jardine, N. Moitt, K. Fearon, J. Hawdon, D. Pasupathy, I. Urganci, NMPA Project Team, T. Harris   +8 more
doaj   +1 more source

The Factors Affecting the Audit Quality with the Understanding on Information Systems as the Moderating Variable

Accounting Analysis Journal, 2019
This study aims to examine the role of understanding of information systems in moderating the influence of auditor experience and audit complexity on audit quality.
Dimas Dwi Oktavianto, Dhini Suryandari
doaj   +1 more source

Auditor Type and Audit Quality Differences in Nonprofit Healthcare Organizations – U.S. Evidence [PDF]

The purpose of this paper is to explore audit quality in nonprofit healthcare organizations by investigating differences in audit report outcomes. Specifically, we examine the relationship between auditor type and auditor-disclosed internal control ...
Dennis M. Lopez, Pamela C. Smith
core