Results 111 to 120 of about 717,309 (304)

Essays on auditor competencies

open access: yes, 2018
This dissertation consists of three essays that present new evidence on auditor competencies to deliver high audit quality using various auditor attributes, including auditor size, audit firm competencies and industry specialization. In the first essay, I provide new evidence on the influential role of external auditors in enhancing the informativeness
openaire   +2 more sources

Universities: 2014 audit snapshot [PDF]

open access: yes, 2015
This report sets out the key outcomes from financial audits of the eight universities and their 51 controlled entities for the year ending 31 December 2014.
Victorian Auditor-General
core  

Automating Chemical Reasoning in High‐Throughput Phase Identification With a Probabilistic, LLM‐Guided Framework

open access: yesAdvanced Science, EarlyView.
Autonomous laboratories can now synthesize materials faster than experts can interpret the resulting diffraction data. A probabilistic framework combines refinement‐fit metrics with large language model‐derived chemical reasoning to rank competing phase interpretations and flag those unsuitable for autonomous use.
Olympia Dartsi   +7 more
wiley   +1 more source

Auditor of State, Mary Taylor, CPA; Ohio Auditor of State, Betty Montgomery

open access: yes
Description based on: last modified 2/21/2007; title from home page HTML header (viewed Feb.
Ohio. Auditor of State
core  

UAN : a computerized, integrated financial management and information system administered by the Auditor of State to serve local governments

open access: yes, 2003
Title from PDF p. [1] (viewed on Jan. 16, 2007).; "Created: 8/14/2003 ... "--Document properties screen.; Brochure. Intended to be printed off on 1 sheet, front and back, and folded in thirds.; Harvested from the web on 1/16 ...
Ohio. Auditor of State.
core  

StackingNet: Collective Inference Across Independent AI Foundation Models

open access: yesAdvanced Science, EarlyView.
ABSTRACT Artificial intelligence (AI) built on large foundation models has transformed language understanding, computer vision, and reasoning, yet these systems remain isolated and cannot readily share their capabilities. Coordinating the complementary strengths of independently developed, black‐box foundation models is essential for trustworthy ...
Siyang Li   +4 more
wiley   +1 more source

Functionalized Biomimetic Scaffolds for Human‐Derived Auditory Neural Circuit Construction

open access: yesAdvanced Science, EarlyView.
In Vitro Auditory Circuit Model. ABSTRACT Damage to auditory circuits results in sensorineural hearing loss. However, the scarcity of human inner ear tissue significantly hinders the development of therapies to preserve auditory function, creating a critical need for reliable in vitro models.
Pan Feng   +12 more
wiley   +1 more source

Input Indicators of Audit Quality: A Framework Based on Literature Review

open access: yesJurnal Kewirausahaan dan Bisnis
Audit quality is a fundamental aspect of ensuring the transparency and accountability of financial statements. This study investigates the input factors influencing audit quality, based on the IAASB (2014) framework, focusing on auditor values, ethics ...
Mutiara Syalwa   +3 more
doaj   +1 more source

Systemic Nanomechanical Single‐Cell Profiling Reveals Mechanophenotype Transitions Under Therapeutic Perturbation

open access: yesAdvanced Science, EarlyView.
Single‐cell mechanomics demonstrates that pharmacological perturbation changes cytoskeletal and cortical structure, suppressing cancer cell invasiveness. By integrating atomic force microscopy (AFM)‐based cortical measurements with stimulated emission depletion (STED)‐resolved adhesion and cytoskeletal organization, this approach identifies nanoscale ...
Minhee Ku   +4 more
wiley   +1 more source

THE INCREASING ROLE OF AUDITORS' COMPETENCE AND SELF-EFFICACY IN DETECTING FRAUD AND THE IMPACT OF CAATTs IMPLEMENTATION

open access: yesKAÜ-İİBF Dergisi
The primary objective of this study is to investigate the effect of auditor competence on auditor self-efficacy in detecting fraud and the mediating role of computer-assisted audit techniques (CAATTs).
Nazan Güngör Karyağdı, Halime Karaca
doaj   +1 more source

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