Results 61 to 70 of about 549 (259)

Factors Influencing the Quality of Financial Audit from the Auditor’s Perspective – Evidence from Romania [PDF]

Revista de Studii Financiare
The quality of financial auditing is a primary objective for both financial auditors and the users of companies financial statements. The objective of this research is to analyse the key factors that influence the quality of financial auditing, primarily
Alexandra Teodora Iuga, Camelia-Daniela Hațegan   +1 more
doaj   +1 more source

Rafting of Ni‐Based Superalloys Under Multiaxial Load as Understood by Phase‐Field Simulations and Critical Experiments

Advanced Engineering Materials, EarlyView.
Phase‐field simulations coupled with dislocation‐density‐based crystal plasticity modeling reproduce γ′ rafting behavior in single‐crystal Ni‐based superalloys under varied loading conditions. The model captures both macroscopic creep and microscopic morphology evolution, with results matching high‐temperature creep experiments.
Micheal Younan, David Bürger, Gunther Eggeler, Oleg Shchyglo, Ingo Steinbach, Muhammad Adil Ali   +5 more
wiley   +1 more source

Understanding the Stochastic Nature of Process Parameter Development of Blown Powder Laser Beam Directed Energy Deposition Additive Manufacturing of Pure Molybdenum

Advanced Engineering Materials, EarlyView.
Identified through the use of statistical design of experiments and metallographic investigation, this study exposes the stochastic origins of intergranular cracks in blown powder laser beam directed energy deposition additive manufacturing of pure molybdenum. It further demonstrates a successful crack mitigation approach with direct correlation to the
Nathaniel J. Lies, Daniel E. Driemeyer, Aaron P. Stebner   +2 more
wiley   +1 more source

Pengaruh Rotasi Auditor, Audit Tenure, dan Ukuran KAP terhadap Kualitas Audit Dimoderasi Audit Fee

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
This study aims to determine the effect of auditor rotation, audit tenure, and public accounting firm size on audit quality with audit fees as a moderating variable, in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX ...
Ronid Ramadhan, Mhd. Karya Satya Azhar
doaj   +1 more source

The factors that influence audit quality by earnings surprise benchmark

Jurnal Akuntansi dan Auditing Indonesia, 2019
This study is aimed at analyzing the influence of audit tenure, auditor rotation and age of publication on audit quality. Audit quality is gauged by earnings surprise benchmark.
Vina Aqmarina, Reni Yendrawati
doaj   +1 more source

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

Advanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch, Maximilian Holland, Klaus Drechsler, Johannes Schilp   +3 more
wiley   +1 more source

Microstructure Reconstruction in Battery Electrodes Using Machine Learning Based on Low‐Voltage Focused Ion Beam–Scanning Electron Microscopy Tomography Images

Advanced Engineering Materials, EarlyView.
Low‐voltage FIB‐SEM tomography combined with a image preprocessing pipeline improves phase contrast and enables reliable machine‐learning segmentation of conductive networks in lithium‐ion battery electrodes. Structural descriptors are extracted from segmented images, done semimanually and automated, and compared.
Lisa Beran, Vincent Nebel, Dominik Perius, Kshitij Kumar, Yannis Heim, Laura Bies, Tobias Kraus   +6 more
wiley   +1 more source

Advanced Electron Microscopy and Microcomputed Tomography Analysis of Single‐Crystal Ni‐Base Superalloys After Short‐Term Multiaxial Creep

Advanced Engineering Materials, EarlyView.
This work studies the anisotropic behavior of circular notched tensile specimens of Ni‐base superalloy single crystals during high‐temperature tensile creep along [001], [110], and [111]. Correlative scale‐bridging imaging of specimens reveals early rupture along [110] because 1) plastic deformation proceeds faster at notch center; 2) more (brittle ...
Leonardo Agudo Jácome, Lijie Cao, Christoph Somsen, Johannes Boes, René Hesse, Werner Theisen, Gunther Eggeler   +6 more
wiley   +1 more source

Auditor independence and professional scepticism in South Africa: Is regulatory reform needed?

South African Journal of Economic and Management Sciences, 2020
Background: Quality financial reporting, which requires high quality auditing outcomes, aids the smooth functioning of capital markets. Setting: The South African audit regulator argues that the key auditor attributes of independence and scepticism are ...
Michael Harber, Ben Marx
doaj   +1 more source

Auditor rotation behavior in Germany

Corporate Ownership and Control
The German legislator implements, among other auditor regulations, mandatory auditor rotation in order to contribute to the European objectives of higher auditor independence and audit market deconcentration. However, it is questionable how German firms will implement the mandatory auditor rotation within the statutory transition periods.
openaire   +1 more source