Results 71 to 80 of about 8,916,286 (291)

Financial and compliance audit report: State of Kansas Fiscal Year 2013

, 2013
application/pdf; "December 2013."; "A Report to the Legislative Post Audit Committee" ...
RubinBrown, L.L.P.
core   +1 more source

Independent and joint effects of carbon performance and family ownership on financial reporting quality

Business: Theory and Practice
This study examines the individual and joint impact of carbon emission disclosure and family ownership on audit report lag using data from 124 non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Findings show that greater
Hendra Susanto, Nyoman Adhi Suryadnyana, Rusmin Rusmin, Emita Astami   +3 more
doaj   +1 more source

Water‐Activated Phospholipid Phase‐Separation Gel as an Immunomodulatory Anti‐Adhesion Barrier for Postoperative Adhesion Prevention

Advanced Healthcare Materials, EarlyView.
A water‐activated phospholipid phase‐separation gel is repurposed as a drug‐free surgical barrier for postoperative adhesion prevention. Propylene glycol promotes rapid lamellar gel reinforcement, prolonged local retention, and tissue coverage, while phosphatidylcholine‐mediated immunomodulation suppresses inflammatory and fibrotic responses. This dual‐
Jong‐Ju Lee, Yulseung Sung, Yeji Kim, Heesang Yang, Suyeon Pyo, Byeol Yun, Sung‐Joo Hwang   +6 more
wiley   +1 more source

Financial and compliance audit report: State of Kansas Fiscal Year 2012

, 2013
application/pdf; "March 2013."; "A Report to the Legislative Post Audit Committee" ...
RubinBrown, L.L.P.
core   +1 more source

Does Institutional Ownership Moderate the Relationship Between Audit Committee Composition and Audit Report Lag: Evidence From Saudi

SAGE Open
This research explores the moderating effect of institutional ownership on the relationship between audit committee attributes and audit report lag. The paper sampled data from 102 Saudi non-financial listed firms from 2012 to 2021. The data was analyzed
Hamid Ghazi H Sulimany
doaj   +1 more source

Audit report lag and the cost of equity capital [PDF]

Journal of Capital Markets Studies
Purpose – This research investigates the effect of audit report lag on the cost of equity capital. We argue that an extended audit report lag reduces the value of information and raises concerns for investors, resulting in an increased cost of equity ...
Md. Borhan Uddin Bhuiyan, Yimei Man, David H. Lont   +2 more
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

NEW REQUIREMENTS FOR STATUTORY AUDITORS IN EUROPEAN UNION

Studies and Scientific Researches: Economics Edition, 2014
Statutory audit missions are completed through the drawing up of audit reports. The elements of an audit report are standardized by International Standard on Audit ISA 700 “Forming an opinion and reporting on financial statements”.
Daniel Botez
doaj   +1 more source

Descriptors to Dynamics: A Materials and Device Perspective on in‐Materio Physical Reservoir Computing for Neuromorphic Edge Intelligence

Advanced Materials, EarlyView.
Intrinsic material dynamics are harnessed as computational resources for neuromorphic in‐materio physical reservoir computing. Defects, ionic motion, interfaces, percolation, geometry, and biasing shape transient states that provide fading memory, nonlinearity, and high‐dimensional projection for simple readout. A descriptor‐to‐dynamics framework links
Kshitij RB Singh, Alif Syafiq Kamarol Zaman, Muzhen Xu, Yuki Usami, Saptarshi Das, Hirofumi Tanaka   +5 more
wiley   +1 more source

Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay

حسابداری و شفافیت مالی
Purpose: Since the audit report contains the opinion of the auditors about the credibility of the financial statements, investors usually prefer that the audit report be submitted with less delay.
Mohammad Ali Sari
doaj