Results 21 to 30 of about 1,146 (253)

Audit Committee Independence and Auditor Reporting for Financially Distressed Companies: Evidence From an Emerging Economy

SAGE Open, 2022
This study examines the relationship between audit committee independence (by using stockholding as a measure to assess substantive independence) and auditor reporting for financially distressed companies.
Abubakr Saeed, Qasim Ali, Hammad Riaz, Muhammad Asif Khan   +3 more
doaj   +1 more source

The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment

Indonesia Accounting Journal, 2021
The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment.
Victor Pattiasina, Muhamad Yamin Noch, Herman Surijadi, Muhammad Amin, Eduard Yohannis Tamaela   +4 more
doaj   +1 more source

The effect of internal auditor independence on effectiveness of government internal audit: group cohesiveness as an intervening variable (case study at the regional inspectorates at java island)

Jurnal Akuntansi, 2018
The objective of this study is to examine the effect of auditor independence, group cohesiveness, and individual factors on internal audit effectiveness of regional inspectorates. In addition, this study also intends to examine whether group cohesiveness
Moh Ubaidillah, Ari Kuncara Widagdo
doaj   +1 more source

Dilema Auditor: Faktor Internal dan Eksternal Independensi

Journal of Management and Business Review, 2021
The need for financial information is an important component of economic development. The auditor is the party that guarantees that the financial statements are maintained credibility. However, many cases show the misuse of financial statements.
Martdian Ratna Sari, Alhamdi Zuhri, Paulina Millennia Natalia Wijaya   +2 more
doaj   +1 more source

INDEPENDENSI DAN KOMPETENSI AUDITOR PADA OPINI AUDIT (Studi BPKP Jateng)

Jurnal Dinamika Akuntansi, 2009
Tujuan dari penelitian ini adalah mengetahui bukti empiris pengaruh independensi dan kompetensi auditor secara parsial dan simultan terhadap hasil opini auditor.
Surroh Zu'amah
doaj   +1 more source

Criterion‐Related Validity of the Neuropsychological Quick Assessment for Screening Cognitive, Motor, and Behavioral Impairments in Patients With Pediatric Brain Tumors: An Observational Pilot Study

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Neuropsychological complications may impair the qualitative prognosis of patients with pediatric brain tumors. However, multifaceted evaluations cannot be conducted in all patients because they are time consuming and burdensome for patients.
Ami Tabata, Keita Ueda, Tsukasa Ueno, Katsutsugu Umeda, Kentaro Ueno, Kanade Tanaka, Noyuri Nishida, Rie Yamawaki, Megumi Nukui, Yoshiki Arakawa   +9 more
wiley   +1 more source

Reciprocal control of viral infection and phosphoinositide dynamics

FEBS Letters, EarlyView.
Phosphoinositides, although scarce, regulate key cellular processes, including membrane dynamics and signaling. Viruses exploit these lipids to support their entry, replication, assembly, and egress. The central role of phosphoinositides in infection highlights phosphoinositide metabolism as a promising antiviral target.
Marie Déborah Bancilhon, Bruno Mesmin
wiley   +1 more source

The (Glg)ABCs of cyanobacteria: modelling of glycogen synthesis and functional divergence of glycogen synthases in Synechocystis sp. PCC 6803

FEBS Letters, EarlyView.
We reconstituted Synechocystis glycogen synthesis in vitro from purified enzymes and showed that two GlgA isoenzymes produce glycogen with different architectures: GlgA1 yields denser, highly branched glycogen, whereas GlgA2 synthesizes longer, less‐branched chains.
Kenric Lee, Dimitrios Bekiari, Sofia Doello, Karl Forchhammer   +3 more
wiley   +1 more source

A methionine‐lined active site governs carbocation stabilization and product specificity in a bacterial terpene synthase

FEBS Letters, EarlyView.
This study reveals a unique active site enriched in methionine residues and demonstrates that these residues play a critical role by stabilizing carbocation intermediates through novel sulfur–cation interactions. Structure‐guided mutagenesis further revealed variants with significantly altered product profiles, enhancing pseudopterosin formation. These
Marion Ringel, Carl P. O. Helmer, Shani Zev, Ronja Driller, Emily Buhr, Markus Reinbold, Renana Schwartz, Gabriel Foley, Mikael Boden, Daniel Garbe, Gerhard Schenk, Dan Thomas Major, Bernhard Loll, Thomas Brück   +13 more
wiley   +1 more source

PENGARUH INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT

Jurnal ASET (Akuntansi Riset), 2017
.This study aims to determine the effect of auditor independence on audit quality. Analysis Unit was Public Accounting Office in Bandung, Observation unit was Auditor.
Galuh Tresna Murti, Iman Firmansyah
doaj   +1 more source