Results 121 to 130 of about 819 (293)

The Case for Limited Auditor Liability - The Effects of Liability Size on Risk Aversion and Ambiguity Aversion [PDF]

open access: yes
Both the US and the EU consider limiting auditor liability in order to ensure the viability of the audit market, but fear its potentially negative impact on audit quality.
Schunk, Daniel, Koch, Christopher
core  

HUBUNGAN ANTARA AUDITOR INDUSTRY SPECIALIZATION, MILITARY CONNECTION, DAN AUDIT FEE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA [PDF]

open access: yes, 2019
Tujuan penelitian ini adalah untuk menganalisis bagaimana pengaruh Auditor Industry Specialization dan Military Connection terhadap tingkat audit fee.
ALMIRA ZUNIGA SETIADI, 041511333209
core  

Bioinspired Adaptive Sensors: A Review on Current Developments in Theory and Application

open access: yesAdvanced 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 industry specialization and earnings response coefficient: a New Zealand perspective

open access: yes, 2011
The purpose of this research is to examine the relationship between auditor industry specialization (as a proxy for audit quality) and Earnings Response Coefficient (ERC) in New Zealand.
Bhattacharya, Somdeb
core   +1 more source

Auditor Industry Specialization and Assets Impairment Related Financial Reporting Quality

open access: yes, 2012
[[abstract]]A procedure is discussed accountant industry specialization degree of asset impairment of the company, early recognizing and asset impairment reversal of the earnings management - bath.
Chen, Meihsing
core  

Auditor industry specialization, service bundling, and partner effects in a mining-dominated city

open access: yes, 2014
This study examines auditor industry specialization effects in Perth, a remote mining town in Australia characterized by a large number of small, homogeneous firms.
Raftery, Adrian   +8 more
core   +1 more source

Opportunities of Semiconducting Oxide Nanostructures as Advanced Luminescent Materials in Photonics

open access: yesAdvanced 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

LEAD: Literature Enhanced Ab Initio Discovery of Nitride Dusting Layers for Enhanced Tunnel Magnetoresistance and Lower Resistance Magnetic Tunnel Junctions

open access: yesAdvanced Materials, EarlyView.
Magnetic tunnel junctions (MTJs) using MgO tunnel barriers face challenges of high resistance‐area product and low tunnel magnetoresistance (TMR). To discover alternative materials, Literature Enhanced Ab initio Discovery (LEAD) is developed. The LEAD‐predicted materials are theoretically evaluated, showing that MTJs with dusting of ScN or TiN on ...
Sabiq Islam   +6 more
wiley   +1 more source

PENGARUH AUDIT TENURE, UKURAN AUDITOR, SPESIALISASI AUDIT DAN AUDIT CAPACITY STRESS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang listed di BEI tahun 2010-2015)

open access: yesJurnal Riset Akuntansi dan Bisnis Airlangga, 2016
The purpose for this research is to test audit tenure, auditor size, audit specialization industry, and audit capacity stress to earning management manufacture industry listed in the BEI in 2010-2015.
Deddy Kurniawansyah
doaj  

New‐Era Polymer Thermoelectrics: Material Innovations, Doping Frontiers, Decoupling Strategies, and Unconventional Applications

open access: yesAdvanced Materials, EarlyView.
The field of polymer thermoelectrics is entering a new era, featuring breakthroughs in addressing the conventional performance disparity between p‐type and n‐type polymers, pioneering doping frontiers, and sophisticated decoupling strategies. This review explores innovations in molecular design and superior stabilities, bridging the gap from ...
Suhao Wang
wiley   +1 more source

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