Results 251 to 260 of about 819 (293)

Self‐Assisted Charge Storage‐Release Mechanism Enabling Flexible Design of Biomimetic Triboelectric Nanogenerators

open access: yesAdvanced Science, EarlyView.
Inspired by the mimosa, this study develops a flexible triboelectric nanogenerator with a novel microneedle array and battery‐mimetic architecture. The device introduces a spontaneous charge self‐regulation mechanism that confines the electric field below the air breakdown threshold, and achieves an outstanding charge density of 396.50 µC m−2 ...
Hanpeng Gao   +7 more
wiley   +1 more source

The Effect of Client Industry Agglomerations on Auditor Industry Specialization

Journal of Accounting Research, 2023
ABSTRACTPrior research on auditor industry specialization documents fee premiums for local audit offices that are industry specialists. This research assumes that the effects of specialization are uniform across markets. We examine industry specialization based on the economic theory of industry agglomeration (geographic areas with high industry ...
W Robert Knechel, Devin Williams
exaly   +2 more sources

Auditor industry specialization disclosure

2012 International Conference on Information Management, Innovation Management and Industrial Engineering, 2012
The auditors' industry specialization has been demonstrated to be an important factor that impacts audit quality by the theoretic and practical circle. So the industry specialization information should be included in audit information. For the audit information demanders, they pay close attention to audit reports as well as the auditors' industry ...
null Guiliang Liu   +2 more
exaly   +2 more sources

Auditor Industry Specialization and Earnings Quality

Auditing, 2003
This study examines the association between measures of earnings quality and auditor industry specialization. Prior work has examined the association between auditor brand name and earnings quality, using auditor brand name to proxy for audit quality.
Steven Balsam   +2 more
exaly   +2 more sources

Client importance, industry specialization and auditor reporting decision

2015 12th International Conference on Service Systems and Service Management (ICSSSM), 2015
This paper attempts to investigate the effect of industry specialization on the relationship between client importance and auditor reporting decision based on microcosmic perspective. The results show that auditors are less likely to issue severe opinion for the high risk client as client importance increases.
Hu Nan-wei, Cao Qiang, null Dai Yi-yun
exaly   +2 more sources

Auditor Industry Specialization and Discretionary Accruals: The Role of Client Strategy

The International Journal of Accounting, 2016
This study examines the relation between client business strategy and the audit quality of industry specialists. Using a sample of Chinese listed firms for the period 2000 to 2010, this study finds that the negative association between industry specialists and client discretionary accruals is more pronounced when the client's business strategy deviates
Rongli Yuan, Kangtao Ye
exaly   +2 more sources

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