Results 191 to 200 of about 819 (293)
The Effect of Auditor Industry Specialization on Audit Pricing in Belgium
Recent studies have documented that auditor industry specialization is associated with higher audit fees for public firms in Australia, the U.S. and the U.K.
Wouter Dutillieux, Marleen Willekens
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Advanced Robotics Research, EarlyView.Embedded flexible sensing technologies advance underwater soft robotics, yet most systems still suffer from hysteresis and limited perceptiveness. Instead, vision‐based tactile sensors provide reliable and rapid feedback essential for complex underwater tasks.
Qiyi Zhang +5 more
wiley +1 more source
Corporate Social Responsibility in Liquid Times: The Case of Romania. [PDF]
J Bus Ethics, 2021 Grigore G +5 more
europepmc +1 more source
Auditor Industry Specialization and Pay-Performance Sensitivity of Executive Compensation
, 2013 本文旨在探討採用產業專家查核之公司，其董事會是否會因為盈餘品質之提升而提高盈餘在主要經理人之薪酬權重。利用2005~2010期間之臺灣上市上櫃公司為樣本，研究結果顯示，產業專家與主要經理人之薪酬-盈餘敏感度有顯著正相關，而此結果不受產業專家衡量方式之影響，且在會計師事務所與會計師個人層級皆有相同發現。研究結果支持最適契約理論下，董事會在盈餘經產業專家查核而有較高品質時，提高主要經理人之薪酬-盈餘敏感度，俾使經理人與股東利益趨於一致。This study examines whether firms ...
李婉婷, Lee, Yuen-Ting
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Advanced Robotics Research, EarlyView.Edible robotics is an emerging field that leverages edible materials to construct robotic systems. This study presents a method to create thin, lightweight, yet powerful edible soft actuators, namely edible pouch motors. The successful operation of these edible actuators and grippers renders their potential to advance future developments in edible ...
Keigo Takahashi +3 more
wiley +1 more source
Auditor reputation and earnings management: International evidence from the banking industry
We examine the relation between auditor reputation and earnings management in banks using a sample of banks from 29 countries. In particular, we examine the implications of two aspects of auditor reputation, auditor type and auditor industry ...
Kanagaretnam, Kiridaran +2 more
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Advanced Robotics Research, EarlyView.Pak Biawak, a necrobot, embodies an unusual fusion of biology and robotics. Designed to repurpose natural structures after death, it challenges conventional boundaries between nature and engineering. Its movements are precise yet unsettling, raising questions about sustainability, ethics, and the untapped potential of biointegrated machines.
Leo Foulds +2 more
wiley +1 more source
Professional biobanking education in Korea based on ISO 20387. [PDF]
J Pathol Transl MedKim JO +9 more
europepmc +1 more source
A comprehensive survey of government auditors' self-efficacy and professional development for improving audit quality. [PDF]
Springerplus, 2016 Lee SC, Su JM, Tsai SB, Lu TL, Dong W.
europepmc +1 more source
Waveguide Photoactuators: Materials, Fabrication, and Applications
Advanced Robotics Research, EarlyView.Waveguide photoactuators convert guided light into mechanical motion. Their tethered‐flexible design enables minimally invasive surgery and confined‐space robotics. This review aims to guide materials selection, device design, and system integration, accelerating the transition of waveguide photoactuators from laboratory prototypes to versatile ...
Minjie Xi +4 more
wiley +1 more source