Results 71 to 80 of about 178,664 (304)

Big data analytics-based auditing adoption in public sector: Indonesian evidence

open access: yesCogent Business & Management
This research investigates the key determinants that drive auditors’ intentions to adopt big data analytics (BDA) technology in audit practices in the public sector with a focus on the Indonesian Supreme Audit Agency (SAA).
Ilham Maulana Saud   +4 more
doaj   +1 more source

Phosphatidylinositol 4‐kinase as a target of pathogens—friend or foe?

open access: yesFEBS Letters, EarlyView.
This graphical summary illustrates the roles of phosphatidylinositol 4‐kinases (PI4Ks). PI4Ks regulate key cellular processes and can be hijacked by pathogens, such as viruses, bacteria and parasites, to support their intracellular replication. Their dual role as essential host enzymes and pathogen cofactors makes them promising drug targets.
Ana C. Mendes   +3 more
wiley   +1 more source

PERCEIVED ORGANIZATIONAL SUPPORT: A DETERMINING FACTOR OF AUDITOR PERFORMANCE?

open access: yesJurnal Akuntansi Kontemporer
Research Purposes. This study aims to examine the effect of salary, motivation, and organizational culture on auditor performance, with perceived organizational support as a moderating variable. Research Methods.
Aida Noor Laeliya, Anis Chariri
doaj   +1 more source

Corporate Governance and Accounting Restatements [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2015
The purpose of this research is to examine the relationship between thecorporate governance characteristics and accounting restatements due torapid growth of restatements in the world as well as the Iranian capitalmarket.
Mohammad Ali Bagherpour Velashani   +2 more
doaj   +1 more source

In situ molecular organization and heterogeneity of the Legionella Dot/Icm T4SS

open access: yesFEBS Letters, EarlyView.
We present a nearly complete in situ model of the Legionella Dot/Icm type IV secretion system, revealing its central secretion channel and identifying new components. Using cryo‐electron tomography with AI‐based modeling, our work highlights the structure, variability, and mechanism of this complex nanomachine, advancing understanding of bacterial ...
Przemysław Dutka   +11 more
wiley   +1 more source

Pengaruh Integritas, Obyektivitas, Kerahasiaan, Kompetensi, Dan Komitmen Terhadap Kinerja Auditor Pada Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan (Bpkp) Provinsi Sulawesi Tengah [PDF]

open access: yes, 2013
This research aims to know and analyze simultaneous effects of integrity, objectivity, confidentiality, competency, and commitment on auditor\u27s performance at Board of Development and Financial Audit (BPKP), Representative Office of Central Sulawesi ...
Baisary, R. P. (Rizky)
core  

The (Glg)ABCs of cyanobacteria: modelling of glycogen synthesis and functional divergence of glycogen synthases in Synechocystis sp. PCC 6803

open access: yesFEBS Letters, EarlyView.
We reconstituted Synechocystis glycogen synthesis in vitro from purified enzymes and showed that two GlgA isoenzymes produce glycogen with different architectures: GlgA1 yields denser, highly branched glycogen, whereas GlgA2 synthesizes longer, less‐branched chains.
Kenric Lee   +3 more
wiley   +1 more source

ENHANCING YOUNG AUDITOR PERFORMANCE THROUGH FLEXIBILITY AND WORKLIFE BALANCE

open access: yesJurnal Akuntansi Multiparadigma
Abstrak – Optimalisasi Kinerja Auditor Muda melalui Fleksibilitas Kerja dan Keseimbangan Hidup Tujuan Utama – Penelitian ini menelaah pengaruh fleksibilitas kerja terhadap kinerja auditor yang dimediasi oleh keseimbangan dan kepuasan kerja.
Izazi Karamina Tharifah   +1 more
doaj   +1 more source

Pengaruh Budaya Organisasi, Independensi, Kompetensi, Gaya Kepemimpinan, dan Profesionalisme Terhadap Kinerja Auditor (Studi Empiris pada Kantor Akuntan Publik di Surakarta dan Yogyakarta) [PDF]

open access: yes, 2018
The purposes of this research is to analyze the organizational culture, independence, competence, leadership style, and professionalism. This research was conducted at the public accounting firm in Surakarta ang Yogyakarta. The technique of determination
, Dra. Nursiam, M.H., Ak., CA   +1 more
core  

A methionine‐lined active site governs carbocation stabilization and product specificity in a bacterial terpene synthase

open access: yesFEBS Letters, EarlyView.
This study reveals a unique active site enriched in methionine residues and demonstrates that these residues play a critical role by stabilizing carbocation intermediates through novel sulfur–cation interactions. Structure‐guided mutagenesis further revealed variants with significantly altered product profiles, enhancing pseudopterosin formation. These
Marion Ringel   +13 more
wiley   +1 more source

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