Results 111 to 120 of about 584,308 (293)

The impact of auditor rotation, audit firm rotation and non-audit services on earnings quality, audit quality and investor perceptions: A literature review

Journal of Governance and Regulation, 2018
This literature review evaluates 103 empirical research studies on the link between rotation and non-audit services on the one hand and their influence on earnings quality, audit quality and investor perceptions on the other hand. After the financial crisis 2008/09, regulators all over the world are aware of decreased stakeholder trust in earnings and ...
Patrick Velte, Thomas Loy
openaire   +1 more source

Upscaling Sodium‐Ion Battery Cells: From Aqueous Processing to Performance Assessment of Hard Carbon|Prussian White Pouch Cells

Advanced Energy Materials, EarlyView.
This study investigates the feasibility of scaling up Prussian White (PW)‐based cathode manufacturing at a pilot scale. Through careful PW dehydration combined with optimized aqueous processing, we report the stepwise development of industrially relevant 1 Ah pouch cells and evaluate their performance under various conditions.
Faduma M. Maddar, Katerina Gonos, Martand Singh, Jacob Compton, Daniel Atkinson, Matthew J. Capener, Mark Copley, Ivana Hasa   +7 more
wiley   +1 more source

Pengaruh Faktor Situasional dan Faktor Karakteristik Personal Auditor terhadap Premature Sign Off (Studi Empiris pada Kantor Akuntan Publik Pekanbaru, Padang dan Palembang) [PDF]

, 2015
This research are to analyze time pressure, audit risk, review procedures and quality control, materiality, locus of control, self esteem in relation to ambition and auditor turn over intention that can affect the premature sign off.
Akbari, A. Z. (Akhirumi), DP, E. N. (Emrinaldi), Hariyani, E. (Eka)   +2 more
core  

Smart Exploration of Perovskite Photovoltaics: From AI Driven Discovery to Autonomous Laboratories

Advanced Energy Materials, EarlyView.
In this review, we summarize the fundamentals of AI in automated materials science, and review AI applications in perovskite solar cells. Then, we sum up recent progress in AI‐guided manufacturing optimization, and highlight AI‐driven high‐throughput and autonomous laboratories.
Wenning Chen, Zheyu Zhang, Kelvian T. Mularso, Bonghyun Jo, Hyun Suk Jung   +4 more
wiley   +1 more source

AUDITOR INDEPENDEN DAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA AUDITOR DI KAP JAWA TIMUR

Jurnal Riset Akuntansi dan Bisnis Airlangga, 2017
The purpose for this research is to test knowledge,number’s client, peer review to audit quality auditors working in KAP East Java. In this research, we use profesionalisme as Control variable. This study population was auditor’s working in KAP East Java
Deddy Kurniawansyah
doaj  

Contribution of EQA to improve Preanalytical practices by systematic verification of Laboratory Services [PDF]

, 2019
International literature describes the preanalytical phase as the most susceptible to errors due to the numerous non automated activities it involves Most EQA organizers offer preanalytical schemes to participants.
Cardoso, Ana, Faria, Ana Paula, Ventura, Catarina, Viegas, Silvia   +3 more
core  

Labeling Quality or Quantity? The Differential Impact of Geographical Indications on Export Performance in Turkish Agri‐Food Products

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates the impact of geographical indication (GI) certification on the export performance of Turkish agri‐food products by analyzing both trade volume and unit value dynamics. Drawing on monthly data from 2000 to 2024 across 22 GI‐certified products, the research employs product‐level regressions, fixed‐effects panel models ...
Ihlas Sovbetov, Muge Burcu Ozdemir
wiley   +1 more source

Pengaruh Karakteristik Internal Dan Eksternal Auditor Dalam Membuat Keputusan Audit Berbasis Etika Dengan Pendekatan Moral Cognitive Menggunakan Uji Partial Least Square (Pls) [PDF]

, 2013
The objectives of This research are to analyze review and quality controlprocedures, auditors Locus of control, cognitive moral development,deontological and teleological moral evaluation that can affect the prematuresign off. And to test the presence of
Anggraini, L. (Lila), DP, E. N. (Emrinaldi), Yanto, H. (Hary)   +2 more
core  

Disentangling the relationships between denomination of origin regulatory councils activities and Spanish wineries' export performance

Agribusiness, EarlyView.
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin, Marta Fernández‐Olmos   +1 more
wiley   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

Agribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source