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Essays on auditor competencies
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]
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
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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
Description based on: last modified 2/21/2007; title from home page HTML header (viewed Feb.
Ohio. Auditor of State
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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.
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StackingNet: Collective Inference Across Independent AI Foundation Models
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
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
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
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 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

