Results 81 to 90 of about 8,358,707 (356)
Advanced 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
Future Business JournalThis 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
Jurnal 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
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
Electrically Readable Lateral Flow Assay Using Organic Transistors for Diagnostic Applications
Advanced 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
The impact of audit software on quality of audit in Kuwait: Insights from auditors , [PDF]
AccountingThis research tries to find a relationship between audit quality and audit software, impacted by the latter. In this study, multiple sentiments of audit professionals and finance executives on the relation of audit software and quality of audit in Kuwait
Awwad Alnesafi
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
Audit Quality Indicators: Perceptions of Junior-level Auditors [PDF]
, 2016 Purpose In an effort to develop an audit quality (AQ) framework specific to the US audit market, the Public Company Accounting Oversight Board (PCAOB) recently issued a concept release proposing 28 audit quality indicators (AQIs) along three dimensions ...
Brown, Veena L. +2 more
core +2 more sources
Advanced Materials, EarlyView.This work demonstrates that the electrolyte Li+ chemical potential (µLi+) is a quantitative descriptor of electrochemical Li+ intercalation into graphite negative electrodes. Solvent cointercalation can be generally suppressed, and Li+ intercalation is enabled by employing electrolytes with t high µLi+ exceeding the boundary region, which provides a ...
Yasuyuki Kondo +7 more
wiley +1 more source
Initial Evidence from the German Audit Market [PDF]
, 2015 This study investigates the economic auditor–client dependency issue by examining the association between abnormal audit fee pricing and audit quality. Our study is the first to analyze this phenomenon empirically for the institutional setting of German ...
Krauß, Patrick +2 more
core +1 more source