Results 51 to 60 of about 622,889 (302)

Unusual tone of managers and audit engagement: Emphasis on audit opinion and auditor size [PDF]

پژوهش‌های حسابرسی حرفه‌ای
The objective of the present study is to examine the impact of abnormal managerial tone on audit fees and audit delay, considering modified audit opinions and the size of the audit firm.
Golamreza Nejadhajee, mahdi moradi, Azam pouryousof   +2 more
doaj   +1 more source

PENGARUH AUDIT RISK, AUDIT COMPLEXITY, DAN AUDIT EXPERTISE TERHADAP AUDIT REPORT LAG

Jurnal MEBIS (Manajemen dan Bisnis), 2020
Perkembangan pasar modal di Indonesia menyebabkan permintaan akan transparansi posisi keuangan perusahaan yang andal dan terkini. Laporan keuangan disusun dan disajikan setidaknya setahun sekali untuk memenuhi kebutuhan pemangku kepentingan, misalnya kebutuhan investor atas informasi tentang laporan keuangan perusahaan sebelum ...
Luqita Romaisyah, Mochamad Ardhan Fadhlan   +1 more
openaire   +2 more sources

Material Preparation Information File (MPIF): A Community‐Driven Standard for Reporting MOF Syntheses

Advanced Materials, EarlyView.
The Material Preparation Information File (MPIF) establishes a universal, community‐driven format for documenting the synthesis of metal–organic frameworks and related materials. By capturing complete, machine‐readable synthesis and characterization details, MPIF enhances reproducibility, supports FAIR data sharing, and bridges experimental chemistry ...
Ocean Cheung, Shun Tokuda, Damian Jędrzejowski, Evelyn Ploetz, Bettina Baumgartner, Marzena Pander, Fengxu Yang, Jack D. Evans, Romy Ettlinger, Stefan Wuttke, Dariusz Matoga   +10 more
wiley   +1 more source

Perspective on Aqueous Batteries: Historical Milestones and Modern Revival

Advanced Materials, EarlyView.
This review retraces the development of aqueous batteries from classical Zn‐MnO2 chemistry to modern Zn and Ni systems, correlating voltage, capacity, and electrolyte formulation with practical performance. By mapping historical success and failure onto current and future research directions, it identifies guiding principles that steer the design of ...
Fangwang Ming, Dong Guo, Yizhou Wang, Hussam Qasem, Hanfeng Liang, Husam N. Alshareef   +5 more
wiley   +1 more source

Exploration of Risk Oriented Fund Performance Audit—Take Rural Endowment Insurance as an Example

Journal of Risk Analysis and Crisis Response (JRACR), 2019
The performance audit risk of rural pension fund is worth studying deeply. Based on the cost-benefit principle and the public fiduciary economic responsibility theory, this paper analyzes the current situation and causes of the performance audit of rural
Ronggang Zhang, Lanzhihao Liu
doaj   +1 more source

Environmental Audit improvements in industrial systems through FRAM [PDF]

, 2018
Environmental risk management requires specific methodologies to focus audit activities on the most critical elements of production systems. Limited resources require a clear motivation to put attention on specific technological, human, organizational ...
Costantino, Francesco, Gravio, Giulio Di, Tronci, Massimo   +2 more
core   +1 more source

Microenvironment Modulation‐Based Nanomaterial‐Loaded Hydrogel Dressings for Diabetic Foot Ulcers: Research Progress and Future Perspectives

Advanced Materials Interfaces, EarlyView.
xx xx. ABSTRACT Diabetic foot ulcer (DFU) is a chronic complication of diabetes, primarily caused by hyperglycemia, peripheral vascular disease, and neuropathy. Characterized by persistent hyperglycemia, impaired perfusion, inflammation, and infection, DFUs pose significant challenges to healing and are associated with high morbidity and amputation ...
Tang Yuqing, Chen Hong, Fan Weijing, Huang Renyan, You Yang, Liu Guobin   +5 more
wiley   +1 more source

Roadmap to Precision 3D Printing of Cellulose: Rheology‐Guided Formulation, Fidelity Assessment, and Application Horizons

Advanced Materials Technologies, EarlyView.
This critical review presents a comprehensive roadmap for the precision 3D printing of cellulose. Quantitative correlations link ink formulation and rheological properties to print fidelity and final material performance. This framework guides the development of advanced functional materials, from biomedical scaffolds to electromagnetic shielding ...
Majed Amini, Hadi Hosseini, Seyyed Alireza Hashemi, Mohammad Arjmand   +3 more
wiley   +1 more source

Risks in Audit and Their Assessment

Статистика України, 2017
Audit activities involve the existence of various risks having implications for a final auditor’s judgment. As a risk can never be reduced to zero, the auditor’s task is in its minimization.
T. O. Kamenska
doaj  

Could Edible Photonic Structures Be an Alternative to Traditional Food Coloring?

Advanced Optical Materials, EarlyView.
What if color in food came from photonic structures? This perspective introduces structural color as a potential next‐generation solution to replace conventional colorants in foods. It discusses edible photonic materials, their unique benefits, and the technological, safety, and consumer acceptance challenges that must be addressed to bring this ...
Miguel A. Cerqueira, Nicolas Vogel, Martin Lopez‐Garcia, Krassimir P. Velikov, Silvia Vignolini, Lorenzo M. Pastrana   +5 more
wiley   +1 more source