Results 81 to 90 of about 1,184 (262)
Auditors’ Life Cycle in Clients and Auditor Independence
Journal of Risk and Financial ManagementThis study hypothesizes that, in client firms, audit firms or teams go through life-cycle phases—entry, adjustment, and recursion-that give rise to distinct patterns of independence across time. The life cycle paradigm depicts audit firms as facing pressures during entry to adhere strongly to their professional mandate, including strict exercise of ...
openaire +1 more source
Effect of terahertz irradiation on DNA damage repair in living cells
FEBS Open Bio, EarlyView.We investigated the effect of terahertz (THz) wave irradiation on DNA double‐strand break (DSB) repair in living cells. We found that THz irradiation enhanced DSB repair at specific frequencies, whereas heat treatment inhibited it, indicating that this effect is nonthermal and frequency‐specific.
Yuya Ueno +3 more
wiley +1 more source
Intelligent Tutoring Systems for Adult Learning in STEM Disciplines
New Directions for Adult and Continuing Education, EarlyView.ABSTRACT Intelligent tutoring systems (ITS) are reshaping adult learning in STEM by providing adaptive, data‐driven instruction across classrooms, workplaces, and informal environments. In the context of ITS, this article compares generative AI, which creates personalized explanations and practice materials, with explainable AI, which focuses on ...
Jill Zarestky, Amanda R. Lager Gleason
wiley +1 more source
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective Super‐Refractory Status Epilepticus (SRSE) is a rare, life‐threatening neurological emergency with unclear etiology in many cases. Mitochondrial dysfunction, often due to disease‐causing genetic variants, is increasingly recognized as a cause, with each gene producing distinct pathophysiological mechanisms.
Pouria Mohammadi +2 more
wiley +1 more source
Financial managers and Auditor Independence [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2018 The present study examines the approach of financial managers to the key concept of auditor independence. In order to examine the financial managers' view of this qualitative concept, considering the seven indicators related to auditor independence, the ...
آرش تحریری +1 more
doaj
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Introduction Progressive Supranuclear Palsy (PSP) is a neurodegenerative ‘tauopathy’ with predominating pathology in the basal ganglia and midbrain. Caudal tau spread frequently implicates the cerebellum; however, the pattern of atrophy remains equivocal.
Chloe Spiegel +8 more
wiley +1 more source
The Relationship between Audit Rotation and Conservative Earnings Reporting in Companies Listed in TSE [PDF]
مطالعات تجربی حسابداری مالی, 2013 Studies regarding of auditor rotation due to the effects on auditor independence and audit quality, is very important. Auditor independence affects auditor – client relationship and finally will be useful to audit quality and earning conservatism.
Esfandiyar Malekian, Farazandeh Abdipoor
doaj
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective To delineate specific in vivo white matter pathology in neuronal intranuclear inclusion disease (NIID) using diffusion spectrum imaging (DSI) and define its clinical relevance. Methods DSI was performed on 42 NIID patients and 38 matched controls.
Kaiyan Jiang +10 more
wiley +1 more source
Corporate governance and reporting quality of accounts in China-listed firms. A moderating role of ownership pattern. [PDF]
PLoS One, 2023 Sun H.
europepmc +1 more source
Independent Auditor’s Report [PDF]
American Journal of Pharmaceutical Education, 2013 openaire +2 more sources