Do industry specialists and business risk auditors enhance audit reporting accuracy?. [PDF]
A number of prior studies have examined audit reporting quality using size (Big 8/6/5/4) as a proxy for quality (i.e. Lennox, 1999b; Francis and Krishnan, 1999; Weber and Willenborg, 2003).
Willekens, Marleen +2 more
core
The determinants of audit fees - evidence from the voluntary sector [PDF]
, 2000 Given the growing demand for accountability in the public sector, there is a need to begin to investigate audit pricing issues in this sector. This study makes three contributions.
Alan Goodacre +13 more
core +1 more source
PASTA‐ELN: Simplifying Research Data Management for Experimental Materials Science
Advanced Engineering Materials, EarlyView.Research data management faces ongoing hurdles as many ELNs remain complex and restrictive. PASTA‐ELN offers an open‐source, cross‐platform solution that prioritizes simplicity, offline access, and user control. Its in tuitive folder structure, modular Python add‐ons, and open formats enable seamless documentation, FAIR data practices, and easy ...
S. Brinckmann, G. Winkens, R. Schwaiger
wiley +1 more source
Relationship between Audit Industry Specialization and Audit Report Lag in Companies Listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2013 This research studies the relationship between Audit firm industry specialization and the audit report lag (ARL) from 2002 to 2011, in the firms listed in Tehran Stock Exchange.
doaj +1 more source
The Relationship Between Governance Practices, Audit Quality and Earnings Management: UK Evidence [PDF]
, 2011 This thesis examines two empirical studies. Firstly, it examines the relationship between corporate governance characteristics (relating to the size, composition of independent members, financial expertise and meeting frequency of boards of directors and
BASIRUDDIN, ROHAIDA
core
Advanced Engineering Materials, EarlyView.This review highlights advances in lightweight, lead‐free polymer nanocomposites for diagnostic X‐ray shielding. By linking filler chemistry, dispersion, architecture, and photon interaction mechanisms, it establishes structure–performance relationships guiding material design.
Aklilu G. Messele +2 more
wiley +1 more source
Three essays on auditor industry specialization
, 2014 This dissertation consists of three separate but related essays examining auditor changes, auditor industry specialization and audit fee premiums. The first essay investigates whether audit committee characteristics affect the types of auditor changes ...
Singhvi, Ankita
core
Influence of Audit Committee, Auditor Industry Specialization, and Audit Tenure on Audit Report Lag
, 2023 This study examines the effect of audit committees, industry specialization auditors, and audit tenure on audit report lag with debt to equity ratio and KAP reputation as control variables.
Farumi, Larasati +5 more
core +1 more source
Multiplex Modular Nanorobotic Systems with Catalytic Activity under Magnetic Navigation
Advanced Functional Materials, EarlyView.We present modular nanorobots composed of a magnetic propulsion module and different extension modules carrying functional activities, assembled via DNA base pairing. The system integrates propulsion, optical tracking, enzymatic catalysis, and cell docking in a programmable manner.
Voichita Mihali +7 more
wiley +1 more source
CSEC+ framework assessment dataset: Expert evaluations of cybersecurity skills for job profiles in Europe. [PDF]
Data Brief, 2023 Budde CE +4 more
europepmc +1 more source