Results 71 to 80 of about 549 (259)

Rotation of independent auditors and analysis of their reports before and after rotation in Brazil

Journal of Accounting and Taxation, 2014
The aim of mandatory rotation of audit firms by public companies is to preserve the independence of the external auditor and reduce errors and fraud associated with the auditing of financial statements. Nevertheless requiring this rotation periodically is a controversial subject, since it involves the commercial and professional relationship of ...
Martinez Antonio Lopo, Bassetti Aldecir
openaire   +2 more sources

Design and Analysis of Compression–Torsion Coupling Metamaterials Using the Golden Section Method

Advanced Engineering Materials, EarlyView.
A novel compression–torsion metamaterial is engineered using inclined rods and symmetry breaking. To optimize its torsional performance, the golden section method is employed. The mechanical response of the metamaterial is validated through both numerical analysis and experimental validation.
Amirhossein Hassani, Sara Bagherifard
wiley   +1 more source

Additive Manufacturing of Alumina‐Reinforced Elastomers

Advanced Engineering Materials, EarlyView.
Vat‐photopolymerized elastomers reinforced with platelet‐shaped alumina exhibited preferential orientation, reduced porosity, and significantly enhanced mechanical performance. A 3 wt% platelet loading increased tensile strength from 12.4 to 45.7 MPa, highlighting the critical role of filler morphology in elastomeric VPP composites.
Majid Barzegar Keyvani, Zongwen Fu, Robert Göstl, Hamed Shokri, Carmine Putignano, Gianluca Percoco, Bilal Gökce   +6 more
wiley   +1 more source

Extrusion‐Based Additive Manufacturing of Advanced Ceramics: Strengthening Mechanisms and Process Optimization Review

Advanced Engineering Materials, EarlyView.
This review comprehensively evaluates extrusion‐based additive manufacturing for advanced ceramics, detailing feedstock options and key process parameters. By critically addressing defect mechanisms like porosity and cracking, the work highlights optimization strategies through machine learning and advanced postprocessing.
Meisam Bakhtiari, Mohammad Hadi Sheikh‐Ansari, Avinash Borgaonkar, Mehran Dadkhah, Abdollah Saboori   +4 more
wiley   +1 more source

Superlubricity and Corrosion Inhibition Properties of Solvate Ionic Liquids in Hybrid Carbon Fiber Reinforced Plastic–Steel Interfaces

Advanced Engineering Materials, EarlyView.
Solvate ionic liquids lubrication reduced the coefficient of friction by ∼60% compared to dry sliding, reaching steady‐state values as low as 0.04–0.05. Corrosion weight‐loss measurements in 1 M HCl further demonstrated significant inhibition behavior, with only 100 ppm of [Li(G3)][TFSI] (∼68.5 μL/L) reducing corrosion‐product weight loss by 63 ...
Sameh Dabees, Timothy Harte, Bhagya Dharmasiri, Y. Athulya Wickramasingha, David J. Hayne, Daniel J. Eyckens, Luke C. Henderson   +6 more
wiley   +1 more source

Biomass Native Structure Into Functional Carbon‐Based Catalysts for Fenton‐Like Reactions

Advanced Functional Materials, EarlyView.
This study indicates that eight biomasses with 2D flaky and 1D acicular structures influence surface O types, morphology, defects, N doping, sp2 C, and Co nanoparticles loading in three series of carbon, N‐doped carbon, and cobalt/graphitic carbon. This work identifies how these structural factors impact catalytic pathways, enhancing selective electron
Wenjie Tian, Jingkai Lin, Zhihao Tian, Selusiwe Ncube, Huayang Zhang, Emiliano Cortés, Hongqi Sun, Shaobin Wang   +7 more
wiley   +1 more source

Rodízio de firmas de auditoria: a experiência brasileira e as conclusões do mercado Rotation of audit firms: the brazilian experience and the market's conclusions

Revista Contabilidade & Finanças, 2007
O rodízio de firmas de auditoria foi introduzido no Brasil por ocasião dos escândalos corporativos de instituições financeiras na emissão das demonstrações contábeis e adotado pela CVM - Comissão de Valores Mobiliários às empresas registradas na Bolsa de
Alexandre Queiroz de Oliveira, Neusa Maria Bastos Fernandes dos Santos   +1 more
doaj   +1 more source

Auditor Rotation: The PCAOB Considers a New Direction

Current Issues in Auditing, 2011
SUMMARY The Public Company Accounting Oversight Board (PCAOB) recently undertook an exploration of the need for mandatory audit firm rotation with its issuance of the Concept Release on Auditor Independence and Auditor Rotation (PCAOB 2011a).
Roush, Pamela B., Church, Bryan K., Gregory Jenkins, J., McCracken, Susan A., Stanley, Jonathan D.   +4 more
openaire   +2 more sources

Molecular Adsorbing Host•Guest (MAHG) Crystals: A New Paradigm for Porous Materials?

Advanced Functional Materials, EarlyView.
Networking! Introduction of guest molecules in macrocycles before crystallization profoundly influences the material obtained in terms of structure and function. Beside simplicity and porous space improvement, this approach is endowed with a huge potential given the myriad of potential guest molecules that can be used to tune this burgeoning class of ...
Ingrid Suzana, Michel Giorgi, Anthony Kermagoret, Alexandre Martinez, David Bardelang   +4 more
wiley   +1 more source

Independence in Financial Audit Engagements. The Case of Romanian Banks

Audit Financiar, 2020
For the external audit to ensure the credibility of the financial statements, it is a mandatory and vital requirement to maintain the independence in audit engagements.
doaj   +1 more source