Results 101 to 110 of about 819 (293)

Cyclic Olefin Copolymers as Versatile Materials for Advanced Engineering Applications

open access: yesAdvanced Functional Materials, EarlyView.
Cyclic olefin copolymers (COCs) are presented as highly versatile materials combining tunable synthesis, excellent optical properties, and mechanical robustness. Their potential spans microfluidics, bioengineering, and advanced electronics, while emerging self‐healing and sustainable solutions highlight future opportunities.
Giulia Fredi   +3 more
wiley   +1 more source

Efektivitas Komite Audit Dan Kualitas Audit Terhadap Earnings Management Pada Perusahaan Terdaftar Di BEI

open access: yesJurnal Akuntansi, 2019
This study aims to examine the effectiveness of the audit committee and audit quality on earning management. This research is quantitative by using multiple linear regression.
Fany -, Yie Ke Feliana
doaj   +1 more source

Designed Lewis Acid–Base Passivation for High Performance Perovskite Solar Cells

open access: yesAdvanced Functional Materials, EarlyView.
ABSTRACT Silicon's high cost and long energy payback time remain major barriers to the global expansion of solar power. In contrast, metal–halide perovskites offer abundant, solution‐processable absorbers, and have achieved efficiencies of 25%–30%, positioning them as strong competitors to silicon.
Afna Manaf   +4 more
wiley   +1 more source

Audit Quality and Real Earnings Management: An Analysis Based on the Auditor Industry Specialization and Client Importance [PDF]

open access: yesInternational 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  

An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange [PDF]

open access: yes
This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate
Saeid Jabarzadeh KANGARLOUEI   +1 more
core  

Decellularized Extracellular Matrix (dECM) in Tendon Regeneration: A Comprehensive Review

open access: yesAdvanced Healthcare Materials, EarlyView.
Decellularized Extracellular Matrix (dECM) offers a promising solution by replicating the native tendon microenvironment and promoting regeneration. This review highlights advances in the decellularization methods, as well as their integration with emerging technologies and translational progress in tendon tissue engineering.
Kumaresan Sakthiabirami   +4 more
wiley   +1 more source

The determinants of the relationship between auditor tenure and audit report lag: evidence from an emerging market

open access: yesCogent Business & Management
One 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
doaj   +1 more source

Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization

open access: yesAUDITING: 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

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