Results 81 to 90 of about 704,563 (302)

The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality [PDF]

, 2019
Two distinct lines of research have been dedicated to empirically testing how financial reporting quality (measured as the earnings response coefficient or ERC) is associated with management's choice of reporting bias and with audit quality.
AICPA, Dechow P., Evelyn R. Patterson, Hansen S., J. Reed Smith, Newman P., Samuel L. Tiras, Schwartz R., Teoh S. H.   +8 more
core   +1 more source

Audit Market Concentration and Audit Quality

SSRN Electronic Journal, 2010
Policymakers and regulators have been concerned about the impact of audit market concentration resulting from decline in the number of audit firms due to mergers and the demise of Arthur Andersen. In this paper we find a positive association between audit market concentration (Herfindahl index) at the MSA level and audit quality (measured by ...
Sankaraguruswamy, Srinivasan, Kallapur, Sanjay, ZANG, Yoonseok   +2 more
openaire   +2 more sources

Tailoring the Morphology of MoS2 using RF Magnetron Sputtering for Enhanced Photoelectrochemical Water Splitting

Advanced Materials Interfaces, EarlyView.
Tailoring the morphology of MoS2 using RF Magnetron Sputtering for Enhanced Photoelectrochemical Water Splitting. ABSTRACT 2D molybdenum disulfide (MoS2) is a promising material for optoelectronic and photoelectrochemical (PEC) applications due to its unique properties.
Somnath Ladhane, Shruti Shah, Jyoti Thombare, Mansi Ingole, Swati Rahane, Priti Vairale, Vidya Doiphode, Yogesh Hase, Shashikant P. Patole, Sandesh Jadkar   +9 more
wiley   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia)

Keberlanjutan, 2016
This research aims to determine the effect of characteristic of audit committee consists of independence, competence, frequency of meeting, the size of the audit committee, tenure of audit committe, and multiple directorship of audit committee on the ...
Sukarno Sukarno
doaj   +1 more source

An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange [PDF]

This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate
Mahdi SALEHI, Saeid Jabarzadeh KANGARLOUEI   +1 more
core  

New Directions in Focused Ion Beam Induced Deposition for the Nanoprinting of Functional 3D Heterostructures

Advanced Materials Technologies, EarlyView.
Here, it is shown that focused ion beam induced deposition (FIBID) using helium and neon ions enables advanced high‐resolution 3D nanoprinting achieving precise multimaterial architectures and engineered internal voids. Thus, FIBID with finely focused noble gas ion species is presented as a unique platform for designing functional nanomaterials for ...
Frances Isabel Allen
wiley   +1 more source

PENGARUH FEE AUDIT DAN ROTASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI PEMODERASI

Akuntansi Dewantara
This research aims to determine the effect of audit fees and auditor rotation on the audit quality of the audit committee as a moderator. The population of this study uses insurance sector companies that are listed and include annual reports and audit ...
Pricillia Samantha, Dwi Hayu Estrini
doaj   +3 more sources

Pengaruh Rotasi, Reputasi dan Spesialisasi Auditor terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur yang Listed di BEI)

Kompartemen: Jurnal Ilmiah Akuntansi, 2017
The study aimed to empirically examine the effect of auditor rotation, audit reputation, and audit specialization on audit quality. The population of data is the entire manufacturing companies listed on the Indonesia stock Exchange in the period 2012 to ...
Adib Azinudin Nizar
doaj   +1 more source

The provision on non-audit services by auditors: Let the market evolve and decide [PDF]

The provision of non-audit services by auditors to their audit clients reduces total costs, increases technical competence and motivates more intense competition.
Benito Arruñada
core  

Grip and Grasp: Lizard Claw Inspired Robotic Manipulators

Advanced Robotics Research, EarlyView.
Our study identifies the most effective lizard claw shape for use as an end effector in a bioinspired robotic manipulator. By examining key geometric features and combining them into comparative indices, the Crotaphytus collaris claw is found to be the best fit.
Hyeon Lee, Kate Douglas, Asyiah Bray, Andrea Rummel, Parvez Alam   +4 more
wiley   +1 more source