Results 31 to 40 of about 814,566 (284)

ROTASI KAP DAN FEE AUDIT SERTA PENGARUHNYA TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Accounting Profession Journal (APAJI), 2023
This study aims to examine the effect of Public Accounting Firm Rotation (KAP) and Audit Fees on audit quality in manufacturing companies listed on the Indonesia Stock Exchange.
Andi Nur Azisah, Zikra Supri, Riyanti
doaj  

AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY

Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2020
Lengthy delays in the publication of financial reports may adversely affect the efficiency of capital markets. The current study investigates the effect of auditing firm rotation on financial report disclosure dates. Accordingly, 1.200 company-year observations obtained from annual reports of non-financial institutions traded on the Borsa Istanbul for ...
TUAN, Koray, MEMİŞ, Mehmet Ünsal, KAYGUSUZ, Faruk, CHEGİNİ, Zeinab   +3 more
openaire   +3 more sources

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

Advanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch, Maximilian Holland, Klaus Drechsler, Johannes Schilp   +3 more
wiley   +1 more source

Water‐Activated Phospholipid Phase‐Separation Gel as an Immunomodulatory Anti‐Adhesion Barrier for Postoperative Adhesion Prevention

Advanced Healthcare Materials, EarlyView.
A water‐activated phospholipid phase‐separation gel is repurposed as a drug‐free surgical barrier for postoperative adhesion prevention. Propylene glycol promotes rapid lamellar gel reinforcement, prolonged local retention, and tissue coverage, while phosphatidylcholine‐mediated immunomodulation suppresses inflammatory and fibrotic responses. This dual‐
Jong‐Ju Lee, Yulseung Sung, Yeji Kim, Heesang Yang, Suyeon Pyo, Byeol Yun, Sung‐Joo Hwang   +6 more
wiley   +1 more source

The Effect of Tenure Audits, Audit Rotations and Audit Committees on Audit Quality

Formosa Journal of Multidisciplinary Research
This study will analyze transportation and logistics companies listed on the Indonesia Stock Exchange between 2017 and 2022 to determine the influence of audit tenure, audit rotation, and committee composition on audit quality. Secondary data from this case is the basis for a quantitative approach.
Wicdia Reka Ningsih, Qumaydatun Alliffiya, Fani Rahmawati   +2 more
openaire   +1 more source

Descriptors to Dynamics: A Materials and Device Perspective on in‐Materio Physical Reservoir Computing for Neuromorphic Edge Intelligence

Advanced Materials, EarlyView.
Intrinsic material dynamics are harnessed as computational resources for neuromorphic in‐materio physical reservoir computing. Defects, ionic motion, interfaces, percolation, geometry, and biasing shape transient states that provide fading memory, nonlinearity, and high‐dimensional projection for simple readout. A descriptor‐to‐dynamics framework links
Kshitij RB Singh, Alif Syafiq Kamarol Zaman, Muzhen Xu, Yuki Usami, Saptarshi Das, Hirofumi Tanaka   +5 more
wiley   +1 more source

Will mandatory audit firm rotation reduce audit market concentration in South Africa?

South African Journal of Business Management, 2021
Purpose: Deconcentrating the audit market was one of the stated objectives of the proposed mandatory audit firm rotation (MAFR) ruling in South Africa. With MAFR being a contentious topic, this study aimed to explore the possible effect of MAFR on audit ...
Nicolene Wesson
doaj   +1 more source

Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea [PDF]

Australian Accounting Review, 2017
AbstractIn this paper, we take advantage of Korea's unique experiment with mandatory audit firm rotation (MAFR) and mandatory audit partner rotation (MAPR) to ascertain their influence on audit quality, proxied by conditional conservatism. Overall, we find that the implementation of MAFR did not have the desired effect.
Dafydd Mali, Hyoung‐joo Lim
openaire   +4 more sources

Closing the Empirical Loop: Autonomous AI Agents Conduct End‐to‐end Research With Human Participants

Advanced Science, EarlyView.
A multi‐agent AI system autonomously executes the complete scientific workflow, from hypothesis to manuscript, across three psychological studies involving 288 participants. The system designs experiments, collects real world data, develops analysis pipelines, and writes manuscripts with theoretical rigor comparable to experienced researchers.
Gabrielle Wehr, Reuben Rideaux, Amaya J. Fox, David R. Lightfoot, Jason Tangen, Jason B. Mattingley, Shane E. Ehrhardt   +6 more
wiley   +1 more source

Independence in Financial Audit Engagements. The Case of Romanian Banks

Audit Financiar, 2020
For the external audit to ensure the credibility of the financial statements, it is a mandatory and vital requirement to maintain the independence in audit engagements.
doaj   +1 more source