Results 41 to 50 of about 3,722 (260)

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

Water Permeates and Plasticizes Amorphous Carbon Dots: Unraveling the Inner Accessibility of the Nanoparticles by Glass Transition Studies

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, Valerio Di Lisio, Lucia Cardo, Alessandro Camilli, Estela Moretón Alfonsín, Daniele Cangialosi, Amaia Iturrospe Ibarra, Arantxa Arbe, Maurizio Prato   +8 more
wiley   +1 more source

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

DETERMINAN AUDIT REPORT LAG (STUDI EMPIRIK PADA PERUSAHAAN LQ-45 TAHUN 2014-2018)

Akuntansi Dewantara, 2021
The company's financial performance for each period is always reported in the form of audited financial reports, especially for companies listed on the Indonesia Stock Exchange (IDX).
Adibah Yahya
doaj   +1 more source

Extrusion Bioprinting for Wound Healing: Innovations in Functionalized Bioinks and Bioprinting Technology

Advanced Materials Technologies, EarlyView.
Extrusion‐based bioprinting (EBB) has emerged as a versatile biofabrication platform capable of precisely depositing bioinks composed of biomaterials, cells, and bioactive agents to generate patient‐specific, biomimetic skin constructs. This paper presents a state‐of‐the‐art and forward‐looking overview of EBB for wound healing, encompassing printing ...
Hien‐Phuong Le, Anh Tuan Trong Tran, Ammara Waheed, Tran Thanh Tung, Dusan Losic   +4 more
wiley   +1 more source

TME/NIR Dual‐Responsive Zinc‐Based Targeted Nanoagonist for Multimodal Amplification of STING‐Mediated Cancer Immunotherapy

Advanced Science, EarlyView.
A multifunctional nanoagonist (cDZ@IP) enables nano‐metabolite–driven multimodal activation of the STING pathway and enhanced immune recognition, achieving potent antitumor immunity and suppressing tumor growth and metastasis. This strategy highlights the rational design of therapeutic metabolites and establishes a new paradigm bridging nanomedicine ...
Kepeng Hu, Jiawei Wang, Wei Zhang, Zhixuan Wu, Jing Chen, Yujing He, Xiyue Duan, Yaoting He, Xin Xin, Haoyi Xiang, Yijing Wang, Chengwei Wu, Yang Yi, Qing Meng, Yuqian Qiao, Kui Cheng, Xiaojun Long, Zhangfa Song   +17 more
wiley   +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

Tandem Duplication‐Driven Neofunctionalization of UDP‐Glycosyltransferases Shapes the Diversification of Triterpenoid Saponins in the Cucurbitaceae

Advanced Science, EarlyView.
We present a chromosome‐level genome assembly of Siraitia grosvenorii and, through comparative genomics, uncover a conserved UGT73 tandem array driving triterpenoid saponin diversification in Cucurbitaceae. Crystalized SgUGT73AM30 further reveals the regioselectivity mechanism underlying its catalytic activity.
Guangyi Wang, Mengmeng Li, Xuehui Dai, Yanchen Zhang, Yuhan Wu, Zhaotao Yan, Chenfei Tian, Hongkai Fan, Haili Liu, Xiaowei Zhang, Yiming Yang, Jiayu Lu, Yuwei Sun, Yong Wang   +13 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

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