Results 81 to 90 of about 568,635 (305)

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

Auditor tenure and auditor change: does mandatory auditor rotation improve audit quality?

, 2008
We test the effects of auditor tenure and auditor change on audit quality in a unique mandatory audit firm rotation environment, where the rotation rule has been effective for more than 20 years. We first study the effect of audit tenure on audit quality.
CAMERAN, MARA, TROMBETTA, MARCO, PRENCIPE, ANNALISA   +2 more
core  

Bulk‐Like Spin Cycloid and Fast Switching in Freestanding BiFeO3

Advanced Functional Materials, EarlyView.
Freestanding BiFeO3 membranes overcome substrate‐induced constraints by simultaneously restoring the intrinsic bulk‐like spin cycloid and enabling ≈50% faster ferroelectric switching than substrate‐clamped epitaxial thin films. This combination of robust noncollinear antiferromagnetic order and efficient electric‐field switching establishes ...
Pratap Pal, Xiaoxi Deng, Gi‐Yeop Kim, Kyoungjun Lee, Jheng‐Cyuan Lin, Prithwijit Mandal, Jiangfeng Yang, Paul Steadman, Pascal Manuel, Roger D. Johnson, Si‐Young Choi, Paolo G. Radaelli, Chang‐Beom Eom   +12 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

Uniform system of accounting for agricultural societies

, 2002
"It is the intention of the Auditor of State to maintain this document with updates approximately every two years"--P. 1.; Description based on: Nov. 2002 revision; title from PDF cover (viewed Dec.
Ohio. Auditor of State
core  

Thermoresponsive Liquid Crystalline Polymer Coatings Programmed by Field‐Induced Topological Defects for Tunable Optical and Topographical Responses

Advanced Functional Materials, EarlyView.
Resonant standing waves generate large‐area lattices of liquid‐crystal topological defects that are permanently encoded into polymer coatings by photopolymerization. The preserved director architecture produces thermally reconfigurable surface topographies while maintaining programmable optical functionality, demonstrating a scalable strategy for ...
Jacques A. Peixoto, Mufeeduzaman Chavilkkadan, Alexander Fusi, Marko Beslać, Dirk J. Broer, Etienne Brasselet, Danqing Liu   +6 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

PENGARUH BIAYA AUDIT, AUDIT TENURE DAN ROTASI AKUNTAN PUBLIK TERHADAP PEMILIHAN AUDITOR EKSTERNAL: STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Benefita, 2019
The purpose of an audit is to increase the confidence level of the users to the financial statements which are achieved through a statement from an opinion by the auditor.
Hendi Hendi, Desiana Desiana
doaj   +1 more source

Comparative Performance and Partial Load Cycling of Sodium‐Metal Chloride Battery Modules With Mixed‐Metal Fe,Zn and Ni,Fe Cells

Advanced Functional Materials, EarlyView.
Sustainable Na‐(Fe,Zn)Cl2 battery modules deliver discharge energies comparable to state‐of‐the‐art Na‐(Ni,Fe)Cl2 batteries through high active‐material utilization, although with lower power capability. Advanced electrochemical characterization reveals a distinct reaction mechanism and low resistance during Fe dechlorination.
Enea Svaluto‐Ferro, William Nash, Robert Zboray, Fabrizio Vagliani, Diego Basso, Alberto Turconi, Andrea Pozzi, Corsin Battaglia, Norbert Weber, Tom Weier, Meike V. F. Heinz   +10 more
wiley   +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