Results 41 to 50 of about 25,516 (335)
Roadmap on Artificial Intelligence‐Augmented Additive Manufacturing
Advanced Intelligent Systems, EarlyView.This Roadmap outlines the transformative role of artificial intelligence‐augmented additive manufacturing, highlighting advances in design, monitoring, and product development. By integrating tools such as generative design, computer vision, digital twins, and closed‐loop control, it presents pathways toward smart, scalable, and autonomous additive ...
Ali Zolfagharian +37 more
wiley +1 more source
Auditor’s Engagement Risk and Qualified Opinion Ratio
The Korean Academic Association of Business Administration, 2016 Financial statements are one of the important information that are provided by company. Reliability of financial statements are increased by auditing because auditing is helpful to resolve agency problem. Thus, auditors should provide high quality audit services to information users because they have duty to increasing reliability.
Jooyeon Hong, Kwonil Choi, Sungjin Park
openaire +1 more source
Investigate the factors affecting the auditor's opinion
, 2021 Separation of ownership from management creates the potential for managers to make decisions that are in their own interests and the opposite of the interests of shareholders. This conflict of interest, which is interpreted as a matter of representation, is due to differences in the functionality of stakeholders.
Pourfakhrian, parvin, Lalegani, somayeh
openaire +1 more source
The Effect of Change in Auditor’s Opinion on Timely Disclosure of Financial Information [PDF]
International Journal of Management, Accounting and Economics, 2015 The main purpose of this research is studying the effect of change in auditor’s opinion on timely disclosure of financial information. The statistical population of the current research is all firms listed in Tehran Stock Exchange during 2010 to 2012 ...
Hamidreza Habibi, Ehsan Shamsi
doaj
Does Auditor Rotation Increase Auditor Independence?
Gadjah Mada International Journal of Business, 2016 This study aims to empirically test the effects of auditor rotation and auditor tenure on an auditor’s independence in companies listed on the Indonesia Stock Exchange during the years 2002-2010. This study using logistic regression estimation technique.
Junaidi Junaidi +4 more
doaj +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT In 2019, the Australian government established the Royal Commission into Violence, Abuse, Neglect and Exploitation of People with Disability (‘Disability Royal Commission’, DRC) to investigate widespread mistreatment of people with disability. Nearly 10,000 people with disability, their families and supporters engaged with the DRC.
Kate D'Cruz +7 more
wiley +1 more source
Going-Concern Opinions: Broadening the Expectations Gap [PDF]
, 2003 A rash of high-profile bankruptcies has led to a search for answers. Many hold auditors responsible for not detecting the potential for bankruptcy during the most recent audit.
Akers, Michael D. +2 more
core +1 more source
Methods to assess accounting information quality by auditors
Вестник Пермского университета: Серия Экономика, 2017 At the current stage of the accounting system development, more attention is paid to the quality of information that compiles the reporting data of economic entities. This issue is discussed by both Russian and foreign scientists. This article is devoted
Larisa Aleksandrovna Yudintseva
doaj +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Aboriginal children and young people in out‐of‐home care (OOHC), like all children and young people, have a fundamental right to be involved in decisions that affect them, to be afforded the opportunity for a voice, and to have that voice taken seriously.
Bradley Burns +2 more
wiley +1 more source
Auditor-management alignment and audit opinion: Evidence from Iran [PDF]
Management Science Letters, 2013 This study investigates the effect of auditor-management alignment on audit opinion over the period 2003- 2011 on 81 firms listed on the Tehran Stock Exchange using logistic regression analysis.
Bahman Banimahd +2 more
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