Results 61 to 70 of about 3,209,839 (290)
Jurnal Riset Akuntansi Terpadu, 2016 The purpose of this study was to determine the effect of board independence, tenure audit and auditor industry specialization on audit report lag.
Yenny Dwi Handayani
doaj +1 more source
Advanced Engineering Materials, EarlyView.The community‐driven Platform MaterialDigital Core Ontology (PMDco) 3.0 is introduced as a Basic Formal Ontology‐aligned semantic backbone for the processing–structure–properties paradigm in Materials Science and Engineering. Modular engineering, automated releases, and validation workflows are highlighted and key semantic patterns for materials ...
Markus Schilling +15 more
wiley +1 more source
The Moderating Role of Auditor Industry Specialization in the Relationships between Financial Statement Comparability, Accounting Policy Consistency, and Stock Returns [PDF]
International Journal of Management, Accounting and EconomicsThis study examines the moderating effect of auditor industry specialization on the relationships of financial statement comparability and accounting policy consistency with stock returns among companies listed on the Tehran Stock Exchange.
Mohammad Banafi
doaj +1 more source
The Impact of Auditor Industry Specialization on the Retention and Growth of Audit Clients [PDF]
الفکر المحاسبى, 2016 The effect of the economic financial crisis worldwide has increased the need for auditors to provide a high quality services to their clients. An important element considered by clients for selecting their auditors is whether the audit firm has specialization in particular industry.
Mohamed Ahmed Hegazy +1 more
openaire +1 more source
Adaptive Foam 3D Printing of Ultralight and Multifunctional Materials
Advanced Engineering Materials, EarlyView.Adaptive foam 3D printing, enabled by expandable microspheres, imparts cellular structures to thermoplastic and thermosetting polymers, manufactured through a variety of processes including fused filament fabrication, direct ink writing, digital light processing, and inkjet printing.
Nariman Rajabifar, Amir Ameli
wiley +1 more source
Auditor Quality and Discretionary Accruals: Case of Australian Listed Companies
Jurnal Akuntansi dan Auditing Indonesia, 2010 This study empirically examines the relation between two dimensions of auditor quality: auditor independence and auditor specialization, and the level of discretionary accruals, a proxy for earnings management.
Rusmin Rusmin
doaj
What practitioners and academics want to know about audit quality [PDF]
MAB, 2016 What do we know about audit quality? An intriguing question for which society seems to have a readymade answer, while to the audit industry is much less clear about what it takes to get there.
Jan Bouwens
doaj +3 more sources
Auditor industry specialization and earnings quality around the world.
, 2005 We examine the effects of auditor industry specialization and the legal environment on earnings quality. Our research also highlights the importance of auditor industry specialization when the legal environment differs among countries and we seek to find
Low, Kai Ling. +2 more
core +1 more source
Entropy‐Driven Design of Low‐Melting‐Point Alloys via Compositionally Complex Strategy
Advanced Engineering Materials, EarlyView.Conventional low‐melting‐point alloys (LMPAs) are limited by a narrow compositional space and inherent property trade‐offs. This review presents an entropy‐driven design strategy that overcomes these limitations, ushering in a new class of low‐melting‐point compositionally complex alloys (LMCCAs).
Yinghui Shang +6 more
wiley +1 more source
, 2012 [[abstract]]This study use financial instruments reporting to examine the effect of Auditor industry specialization and earnings quality under taiwan's IFRS No.34.
Chen, Chiaying
core