Results 51 to 60 of about 86,560 (296)

Enhancing auditors’ independence in auditing enterprises in Vietnam

open access: yesCogent Economics & Finance, 2019
The working environment of professional auditors can make a threat to independence. There are many studies in the world on this issue but the results are not the same due to differences in each country. By using the qualitative methodology in combination
Le Doan Minh Duc   +4 more
doaj   +1 more source

ANALISIS PENGARUH INDEPENDENSI AUDITOR, KARAKTERISTIK PERUSAHAAN, KUALITAS AUDITOR DAN PERGANTIAN AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN

open access: yesJurnal Akuntansi Indonesia, 2013
This study aimed to analyze the influence of auditor independence, corporate characteristics, quality auditors and auditor turnover for the integrity of the financial statements.
Irfan Auditya, Provita Wijayanti
doaj   +1 more source

Reciprocal control of viral infection and phosphoinositide dynamics

open access: yesFEBS 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

PERSEPSI PEMAKAI LAPORAN KEUANGAN PEMERINTAH DAERAH TERHADAP INDEPENDENSI AUDITOR BADAN PEMERIKSA KEUANGAN

open access: yesJurnal Akuntansi Universitas Jember, 2015
This research examines the perception of financial statement user of local government to state audit board (BPK) of auditor independence. With confirmation seven independence determinants a) the duration assignation of audit, b) independence in budget ...
Suhardi Suhardi
doaj   +1 more source

AUDITOR INDEPENDENCE, AUDITOR ETHICS, AUDITOR EXPERIENCE, AND DUE PROFESSIONAL CARE ON AUDIT QUALITY

open access: yesAccounting Profession Journal (APAJI), 2022
Public accountants are exceptionally important to give certainty to clients that the financial statements introduced by the organization can be trusted, but the risk of misstatement will in any case exist despite the fact that it has been evaluated by a ...
Kenny Ardillah, Robby Chandra
doaj   +1 more source

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

open access: yesFEBS 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   +3 more
wiley   +1 more source

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

open access: yesFEBS 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   +13 more
wiley   +1 more source

Safeguards to auditor independence against the displacement threat of clients [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2016
The purpose of this study is to identify strengthening factors of auditor independence against the displacement threat of clients. In order to achieve a consensus, regarding prior literature, a list of affecting factors on auditor’s independence was ...
ahmad modares   +2 more
doaj   +1 more source

The ubiquitin ligase RNF115 is required for the clearance of damaged lysosomes

open access: yesFEBS Letters, EarlyView.
Upon lysosomal rupture, an E3 ubiquitin ligase RNF115 translocates from the cytosol to the damaged lysosomal membrane. Moreover, RNF115 depletion impairs the clearance of damaged lysosomes, identifying it as a key regulator of lysosomal quality control.
Sae Nakanaga   +3 more
wiley   +1 more source

Shareholder Value and Auditor Independence [PDF]

open access: yes, 2003
This Article questions the practice of framing problems concerning auditors\u27 professional responsibility inside a principal-agent paradigm. If professional independence is to be achieved, auditors cannot be enmeshed in agency relationships with the ...
Bratton, William W.
core   +4 more sources

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