Results 41 to 50 of about 9,298,105 (290)

Pengaruh profitabilitas, solvabilitas, likuiditas dan audit tenure terhadap audit report lag dengan komite sebagai pemoderasi

Jurnal Ekonomi Modernisasi, 2020
This study aims to examine empirical evidence regarding the effect of profitability, solvency, liquidity, and audit period on the audit report with the audit committee as a moderating variable.
Ryan Rich Tampubolon, Valentine Siagian
doaj   +1 more source

Audit Tenure and Quality to Audit Report Lag in Banking

EUROPEAN RESEARCH STUDIES JOURNAL, 2018
This study aims to examine the effect of audit tenure, audit quality, and Non-Audit Service on audit report lag (ARL). The authors will test how the influence of industry specialization auditor moderates the relationship between tenure audit with audit report lag and test how the influence of auditor specialization industry moderates the relationship ...
L.S. Wiyantoro, F. Usman
openaire   +2 more sources

Coherent Absorption Reveals Colors Hidden in a Grey Fabry–Pérot Cavity

Advanced Optical Materials, EarlyView.
A dielectric thin film shows colors depending on its thickness; this effect can be used to encode information normally accessible through single‐beam spectroscopy. We developed a method to conceal this kind of information, based on coating the dielectric with a matched conductor, that suppresses the color‐bearing thin‐film resonances.
Giuseppe E. Lio, Giulio Carotta, Lorenzo Lavista, Andrea Camposeo, Giacomo Venturi, Agnese Guernieri, Alessandro Pitanti, Simon A. R. Horsley, Giuseppe C. La Rocca, Alessandro Tredicucci, Simone Zanotto   +10 more
wiley   +1 more source

Gestational Hypoxia Disrupts Medial Ganglionic Eminence Progenitor Dynamics and Interneuron Development in Schizophrenia

Advanced Science, EarlyView.
FES‐derived MGE spheroids exhibit progenitor‐stage alterations in developmental trajectory and hypoxia‐responsive transcriptional programs, followed by functional disruption. Gestational hypoxia recapitulates impaired progenitor proliferation, shortened cell‐cycle progression, interneuron developmental abnormalities, and schizophrenia‐like behaviors in
Peiyan Ni, Qiancheng Zhang, Youhui Jiang, Huiying Yao, Chuqing Zhou, Xiaoyi Tian, Shiyingnan Gao, Jun Zhao, Xinyi Ren, Naxin Xu, Mengshan Fu, Liansheng Zhao, Xueyu Qi, Xueli Yu, Wanjun Guo, Sangmi Chung, Fan Guo, Tao Li   +17 more
wiley   +1 more source

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA EMITEN INDUSTRI KEUANGAN DI BEI)

Jurnal Akuntansi Universitas Jember, 2015
The timeliness of annual reports depend on the timeliness of auditor’s performance. The more timeline of publishing annual reports, more benefit can be delivered. This research investigates the factors influencing audit report lag in Indonesia. Sample of
Ja’far Aziz Hariza, Nining Ika Wahyuni, Siti Maria Wardayati   +2 more
doaj   +1 more source

Computationally Evidence‐Grounded Sequence‐First Design of Peptide Binders

Advanced Science, EarlyView.
BOND‐PEP enables controllable, sequence‐first peptide binder design by grounding generation in binding evidence retrieved for each target. It uses topology‐conditioned message passing to integrate relevant peptide examples with the target protein sequence, forming a residue‐level representation that guides the generation of diverse, target‐specific ...
Wenze Ding
wiley   +1 more source

Pengaruh Solvabilitas, Profitabilitas Terhadap Audit Report Lag Dengan Opini Audit Going Concern Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Yang Ada Di Jakarta Islamic Index Periode 2018 - 2021)

Jurnal Akuntansi dan Audit Syariah, 2023
The purpose of this research is to investigate the effect of Solvency, Profitability, and Going Concern Audit Opinion on Audit Report Lag in JII Companies for the 2018-2021 Period.
Anis Choirun Nisa, Nur Kabib, Badrus Zaman   +2 more
doaj   +1 more source

Tournament incentives and audit report lag: Further evidence

Corporate Ownership and Control, 2023
Organizations design their executive compensation such that there is a significant variance between the remuneration of the chief executive officer (CEO) and senior executives directly below them. This introduces a tournament among the top executives to determine who among them is best suited to succeed the current CEO.
Ebenezer K. Lamptey, Alex Tang, Henry Kimani Mburu   +2 more
openaire   +1 more source

RBM25 Drives Hepatocellular Carcinoma Progression by Stabilizing YAP Through Regulating Oncogenic Splicing‐switch of MYPT1

Advanced Science, EarlyView.
This study establishes that the RBM25‐PRPF40A interaction modulates MYPT1 splicing, promoting the production of the oncogenic long isoform. This isoform stabilizes YAP by suppressing its phosphorylation and subsequent proteasomal degradation, ultimately accelerating tumor growth.
Wenjing Zhang, Lili Zhi, Tian Huang, Lingya Feng, Chaoqun Chen, Huanhuan Wei, Xiaolong Liu, Lei Chen, Jinrui Zhang, Ge Zhang, Baofeng Zhao, Rong Liu, Dan Chen, Yangfan Qi, Yang Wang   +14 more
wiley   +1 more source

The Role of Audit Report Lag on the Cost of Capital with the Moderating Role of Information Asymmetry [PDF]

پژوهش‌های تجربی حسابداری
A long audit report lag reduces the value of information, creates concerns for investors, and as a result, increases the cost of equity capital. Accordingly, the aim of this study is to investigate the effect of audit report lag on the cost of capital by
Majid Hashemi Dehchi, Daruosh Foroghi, Mansour Sadeghi Hosnijeh   +2 more
doaj   +1 more source