Results 91 to 100 of about 15,028,562 (329)

Do external financial auditors value marketing assets? The case of customer satisfaction

open access: yesCogent Business & Management
This study theorizes that customer satisfaction of a client firm should reduce the business risk for the external financial auditor and consequently the fees charged for auditing the client’s financial statements and such reduction should be more ...
Bo Ouyang, Yuan Shi, Guangping Wang
doaj   +1 more source

Robotics in Ionizing Radiation Environments: Vulnerabilities, Hardening, and Future Directions

open access: yesAdvanced Robotics Research, EarlyView.
Radiation exposure causes cumulative degradation in robotic sensors, actuators, and electronic logic, often leading to undetected failures. This study maps component vulnerabilities, evaluates hardening and shielding strategies, and identifies testing gaps that must be addressed to enable next‐generation radiation‐tolerant robotic systems.
Francis A. K. Djirackor   +4 more
wiley   +1 more source

Prioritizing the components affecting sustainability reporting audit risk using FDAHP Fuzzy Delphi Hierarchy Analysis [PDF]

open access: yesپژوهش‌های تجربی حسابداری
Sustainability reporting audit risk refers to the probability that the auditor fails to detect material misstatements or errors in an organization’s sustainability reports and consequently issues an inappropriate opinion.
Saeed Jamali   +3 more
doaj   +1 more source

Does Intellectual Capital Disclosure Matter for Audit Risk? Evidence from the UK and Italy

open access: yes, 2016
Disclosure theory argues that better information quality reduces audit risk, by decreasing information asymmetry in the market and consequently, information risk for firms.
Chiara Demartini, S. Trucco
semanticscholar   +1 more source

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk

open access: yes, 2020
We examine whether the joint provision of corporate social responsibility (CSR) assurance services and financial audit by the same audit firm influences auditors’ assessment of going concern risk.
L. Dal Maso   +3 more
semanticscholar   +1 more source

Healthcare Audit Criteria (2008)

open access: yes, 2008
This document was prepared by the Audit Criteria and Guidance Working group in 2008 to support the implementation of criteria four of the HSE Quality and Risk Management Standard (2007), which pertained to clinical and healthcare audit.
Clinical Audit Criteria and Guidance Working group
core  

Machine Learning for Green Solvents: Assessment, Selection and Substitution

open access: yesAdvanced Science, EarlyView.
Environmental regulations have intensified demand for green solvents, but discovery is limited by Solvent Selection Guides (SSGs) that quantify solvent sustainability. Training a machine learning model on GlaxoSmithKline SSG, a database of sustainability metrics for 10,189 solvents, GreenSolventDB is developed. Integrated with Hansen solubility metrics,
Rohan Datta   +4 more
wiley   +1 more source

Other title: Compliance and Control Audit Reports published in 2009; Other title: Financial and Compliance Audit Reports published in 2009

open access: yes, 2009
"A Report to the Legislative Post Audit Committee"--Cover.Compliance and Control Audit Report : Child-Care Assistance-Determining Whether SRS' Procedures Limit the Risk of Improper Payments (July 2009) Compliance and Control Audit Report : American ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

ML Workflows for Screening Degradation‐Relevant Properties of Forever Chemicals

open access: yesAdvanced Science, EarlyView.
The environmental persistence of per‐ and polyfluoroalkyl substances (PFAS) necessitates efficient remediation strategies. This study presents physics‐informed machine learning workflows that accurately predict critical degradation properties, including bond dissociation energies and polarizability.
Pranoy Ray   +3 more
wiley   +1 more source

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