Results 91 to 100 of about 38,639 (363)
PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, SPESIALISASI INDUSTRI AUDITOR DAN AUDIT TENURE PADA BIAYA MODAL EKUITAS ( Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2010 – 2012) [PDF]
, 2014 The aim of this study is to examine the relation between audit quality to the cost of equity capital. Variables tested in this study, namely the cost of equity capital is proxied using the earning price ratio, the size of the public accounting firm ...
DESILIANI, Nabella, MEIRANTO, Wahyu
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What Do Large Language Models Know About Materials?
Advanced Engineering Materials, EarlyView.If large language models (LLMs) are to be used inside the material discovery and engineering process, they must be benchmarked for the accurateness of intrinsic material knowledge. The current work introduces 1) a reasoning process through the processing–structure–property–performance chain and 2) a tool for benchmarking knowledge of LLMs concerning ...
Adrian Ehrenhofer +2 more
wiley +1 more source
Audit Quality Attibutes and Client Factors
AFRE (Accounting and Financial Review), 2020 This study aims to examine and provide empirical evidence of the impact of client size and industry specialization on audit quality and the effect of audit quality on audit fees, reputation, and litigation both on audit-detecting misstatement quality and
Muhamad Muhamad Taqi +4 more
doaj +1 more source
Information Inequality: Evidence in relation to tenure and auditor industry specialization [PDF]
مطالعات تجربی حسابداری مالی, 2012 یافتههای تحقیقات نظری حاکی از آن است که تخصص صنعت و دوره تصدی حسابرس موجب بهبود کیفیت حسابرسی و متعاقباً بهبود کیفیت اطلاعات افشا شده و سبب کاهش نابرابری اطلاعات میگردد.
shamsolah shirinbakhsh
doaj +1 more source
ANALISIS FAKTOR-FAKTOR DETERMINAN AUDIT REPORT LAG (ARL) PADAPERUSAHAAN MANUFAKTURYANG TERDAFTAR DI BURSA EFEK INDONESIA(BEI) TAHUN 2012-2013 [PDF]
, 2015 One of the qualitative characteristics attribute of financial statement reporting is relevant, that is manifestation can be seen from the timeliness of reporting.
SUNDALIA, Julietta +1 more
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Advanced Engineering Materials, EarlyView.Curvature‐tuned auxetic lattices are designed, fabricated, and mechanically characterized to reveal how geometric curvature governs stretchability, stress redistribution, and Poisson's ratio evolution. Photoelastic experiments visualize stress pathways, while hyperelastic simulations quantify deformation mechanics.
Shuvodeep De +3 more
wiley +1 more source
Advanced Functional Materials, EarlyView.A lack of standard approaches for testing and reporting the performance of metal halide perovskites and organic semiconductor radiation detectors has resulted in inconsistent interpretation of performance parameters, impeding progress in the field. This Perspective recommends key metrics and experimental details, which are suggested for reporting in ...
Jessie A. Posar +8 more
wiley +1 more source
Spesialisasi Industri Pada Jasa Kantor Akuntan Publik - Suatu Wujud Perbaikan Dalam Manajemen Layanan [PDF]
, 2005 Customer relationship managament is a new orientation in nowadays business. This concept influence the accounting firm by building industry spesialization.
Feliana, Yie Ke +1 more
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Atomic Size Misfit for Electrocatalytic Small Molecule Activation
Advanced Functional Materials, EarlyView.This review explores the application and mechanisms of atomic size misfit in catalysis for small molecule activation, focusing on how structural defects and electronic properties can effectively lower the energy barriers of chemical bonds in molecules like H2O, CO2, and N2.
Ping Hong +3 more
wiley +1 more source
Jurnal Riset Akuntansi Terpadu, 2016 The purpose of this study was to determine the effect of board independence, tenure audit and auditor industry specialization on audit report lag.
Yenny Dwi Handayani
doaj +1 more source