Results 81 to 90 of about 5,164 (296)

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

Agribusiness, 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, Doria A. Medondjeu, Dorothy E. Fon, Stefan Sieber   +3 more
wiley   +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 DAN FAKTOR YANG MEMENGARUHI

, 2021
Abstrak: Penyampaian laporan keuangan wajib dilaporkan ke publik secepat mungkin dan bagi beberapa perusahaan publik di Indonesia hal itu masih menjadi masalah setiap tahunnya.
Apriwenni, Prima
core   +1 more source

Harnessing Large Language Models to Advance Microbiome Research: From Sequence Analysis to Clinical Applications

Advanced Intelligent Discovery, EarlyView.
Large language models are transforming microbiome research by enabling advanced sequence profiling, functional prediction, and association mining across complex datasets. They automate microbial classification and disease‐state recognition, improving cross‐study integration and clinical diagnostics.
Jieqi Xing, He Wang, Yangyang Sun, Xiaoquan Su, Shunyao Wu   +4 more
wiley   +1 more source

Autonomous AI‐Driven Design for Skin Product Formulations

Advanced 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, Yongrui Xiao, Chunlin Chen, Dimitrios Tsaoulidis, Kai Yang, Tao Chen   +5 more
wiley   +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

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

Expert 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, Ririn Oktarina, Relasari, Abukosim   +3 more
doaj  

Audit report lag and key audit matters in Australia

International Journal of Disclosure and Governance
Abstract We aim to investigate the impact of mandatory key audit matters (KAMs) disclosure on audit report lag (ARL). Additionally, we examine the potential moderating effect of firm size on the association between KAMs and ARL. We conduct Ordinary Least Square regression analyses using a sample of 602 firm-year observations from 2018 to 2020.
Md. Mustafizur Rahaman, Md. Borhan Uddin Bhuiyan   +1 more
openaire   +3 more sources

Retinal Vessel Segmentation: A Comprehensive Review From Classical Methods to Deep Learning Advances (1982–2025)

Advanced Intelligent Systems, EarlyView.
Four decades of retinal vessel segmentation research (1982–2025) are synthesized, spanning classical image processing, machine learning, and deep learning paradigms. A meta‐analysis of 428 studies establishes a unified taxonomy and highlights performance trends, generalization capabilities, and clinical relevance.
Avinash Bansal, Jan Kubíček, Jana Bahrová, Alice Varyšová, Martin Augustýnek, Marek Penhaker, Juraj Timkovič   +6 more
wiley   +1 more source

Pengaruh Opini Audit, Audit Tenure, dan Komite Audit Terhadap Audit Report Lag

, 2022
Penelitian ini menggunakan studi kuantitatif yang bertujuan untuk memastikan secara empiris adanya pengaruh dari opini audit, audit tenure, dan komite audit serta pandemi covid-19 sebagai variabel kontrol terhadap keterlambatan laporan keuangan (audit ...
Uly, Feby Rosa Utari, Julianto, Wisnu
core