Results 61 to 70 of about 9,298,105 (290)

Does Audit Committee Busyness Impact Audit Report Lag?

open access: yesInternational Journal of Financial Studies, 2023
We investigate the effects of both the busyness of audit committee (AC) members and the busyness of audit committee chairs on audit report lag (ARL) among Saudi non-financial firms between 2018 and 2021. In this study, a sample comprising a total of 515 firm-year observations from 140 non-financial firms was used.
Awatif Hodaed Alsheikh   +1 more
openaire   +2 more sources

Effects of Outsourced Agricultural Extension Services on the Technical Efficiency and Financial Returns of Soybean Farms in Northern Cameroon

open access: yesAgribusiness, EarlyView.
ABSTRACT In the agricultural landscape of most developing countries, the last decade has witnessed the expansion of outsourced agricultural extension services. Private firms and nongovernmental organizations focused on delivering agricultural extension and advisory services to farmers have emerged.
Boris D. Soh Wenda   +3 more
wiley   +1 more source

Other title: Compliance and Control Audit Reports published in 2005; Other title: Financial and Compliance Audit Reports published in 2005

open access: yes, 2005
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Compliance and Control Audit Report : Corporation Commission (March 2005) Compliance and Control Audit Report : Juvenile Correctional Facilities (July 2005) Financial ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA

open access: yesThe Indonesian Accounting Review, 2012
The purpose of the research is determining the factors that influence audit report lag inmanufacturing companies in Indonesia and Malaysia from 2009 to 2010. Factors are firmsize, profitability, corporate income and debt to equity ratio.
Rosmawati Endang Indriyani   +1 more
doaj   +1 more source

Institutional Transition and Performance Dynamics in a Federated Agricultural Cooperative: Longitudinal Evidence From Indonesia

open access: yesAgribusiness, EarlyView.
ABSTRACT Agricultural cooperatives in many developing countries have evolved under strong state involvement, resulting in changing institutional conditions and governance arrangements that may shape their organizational performance. Despite extensive research on cooperative governance and federated organizations, limited empirical evidence exists on ...
Abi Pratiwa Siregar   +2 more
wiley   +1 more source

Autonomous AI‐Driven Design for Skin Product Formulations

open access: yesAdvanced Intelligent Discovery, EarlyView.
This review presents a comprehensive closed‐loop framework for autonomous skin product formulation design. By integrating artificial intelligence‐driven experiment selection with automated multi‐tiered assays, the approach shifts development from trial‐and‐error to intelligent optimisation.
Yu Zhang   +5 more
wiley   +1 more source

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

open access: yesSAGE 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

Objectives and Key Results–Driven Multiagent Framework for Mechanical Design and Simulation

open access: yesAdvanced Intelligent Systems, EarlyView.
Objectives and key results (OKR)‐agent, an OKR‐driven multiagent framework, turns a plain‐language engineering goal into completed mechanical simulations. Three peer agents—supervisor, modeler, and simulator—share a compact board of OKR and coordinate external molecular dynamics (MD) and finite‐element solvers through a standardized tool interface. The
Jie Tian   +10 more
wiley   +1 more source

Firm and Auditor Characteristics, and Audit Report Lag in Manufacturing Companies Listed on Indonesia Stock Exchange during 2008-2012 [PDF]

open access: yesExpert Journal of Business and Management, 2015
One of the qualitative characteristics of financial reporting is relevant. Its manifestation can be seen from the timeliness of reporting. Timeliness could be judged from the audit report lag, which is the length of time from the end of company’s fiscal ...
Mukhtaruddin   +3 more
doaj  

Causal analysis of trade loss from pathogens: A global study of foot and mouth disease impacts on meat exports

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Our general interest is in global trade loss from livestock pathogens, specifically exports. We adopt a causal inference approach that considers animal disease outbreaks over time as non‐staggered binary treatments with the potential for switching in (infection) and out of treatment (recovery) within the sample period. The outcome evolution of
Mohammad Maksudur Rahman   +1 more
wiley   +1 more source

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