Audit Quality and Real Earnings Management: An Analysis Based on the Auditor Industry Specialization and Client Importance [PDF]
International Journal of Management, Accounting and Economics, 2019 Real earnings management reflects management intervention to manipulate earnings based on the company's normal business activities. This intervention is veiled and difficult to detect so it requires specialist auditors who expertise in industrial ...
Nur Anissa +2 more
doaj
What's in store for females after breaking the glass ceiling? Evidence from the Chinese audit market. [PDF]
Front Psychol, 2023 Cheng H, Wang J.
europepmc +1 more source
Catalytically Enhanced Near Room‐Temperature Hydrogen Sensing Using Pd‐ZnO Colloidal Crystals
Advanced Functional Materials, EarlyView.Pd‐decorated ZnO colloidal crystal monolayers demonstrate excellent performance across a wide hydrogen concentration range at 33°C, with high selectivity and reproducible device fabrication. The sensors show strong responses even at low‐ppm H2 concentrations and an ultra‐low detection limit of 82 ppb, indicating their suitability for diverse hydrogen ...
Hamidah Alluhaybi +13 more
wiley +1 more source
Cogent Business & ManagementOne important factor for those who use financial reports to make decisions is the timing of an audit report’s distribution in the capital markets. The effectiveness of capital markets may suffer from protracted delays in the release of the audit report ...
Osama Abouelela, Ahmed Diab, Safaa Saleh
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Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization
AUDITING: A Journal of Practice & Theory, 2007 This paper extends prior studies in auditor industry specialization to an international setting and examines if the impact of industry specialist auditors on earnings quality is dependent on the legal environments. Using data for 28 countries over 20 industries from 1993 to 2003, we find that clients of industry specialist auditors have lower ...
LIM, Chee Yeow +2 more
openaire +3 more sources
Advanced Healthcare Materials, EarlyView.This review examines how cellular behavior is regulated by mechanical cues transmitted through soft biomaterials, from single‐cell mechanosensing to tissue‐level adaptation. It highlights why physiological relevance, rather than model complexity alone, is critical for translational mechanobiology and introduces a scoring framework linking material ...
Mathias Polz +9 more
wiley +1 more source
Bioinspired Adaptive Sensors: A Review on Current Developments in Theory and Application
Advanced Materials, EarlyView.This review comprehensively summarizes the recent progress in the design and fabrication of sensory‐adaptation‐inspired devices and highlights their valuable applications in electronic skin, wearable electronics, and machine vision. The existing challenges and future directions are addressed in aspects such as device performance optimization ...
Guodong Gong +12 more
wiley +1 more source
Auditor Choice and Peer Firms Similarity: the Case of Tunisian Firms
Copernican Journal of Finance & AccountingThe aim of this study is to offer novel factor perceived by firms to select an external auditor in developing countries, like Tunisia, given their unique cultural, economic and institutional context.
Amira Ben Hassoun
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The effect of auditor's cooperation with independent financial advisors on the reliability of performance commitment-Based on the moderating effect of managerial overconfidence. [PDF]
PLoS One, 2023 Lin D, Wang Y, Zheng Q, Li H.
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Opportunities of Semiconducting Oxide Nanostructures as Advanced Luminescent Materials in Photonics
Advanced Materials, EarlyView.The review discusses the challenges of wide and ultrawide bandgap semiconducting oxides as a suitable material platform for photonics. They offer great versatility in terms of tuning microstructure, native defects, doping, anisotropy, and micro‐ and nano‐structuring. The review focuses on their light emission, light‐confinement in optical cavities, and
Ana Cremades +7 more
wiley +1 more source