Results 81 to 90 of about 1,162 (290)

Industry specialization auditor and earnings quality under IFRS No.34 –The example of financial instruments reporting

, 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  

Hyperactive ice‐binding proteins stabilize cell membranes and improve resistance to dehydration stress in Caenorhabditis elegans

FEBS Open Bio, EarlyView.
TisIBP8, a fungal‐derived hyperactive ice‐binding protein, helps Caenorhabditis elegans survive dehydration. It localizes near cell membranes, reduces cell damage, and helps maintain membrane structure during drying. These results suggest that ice‐binding proteins can protect cells from dehydration stress as well as freezing stress.
Daiki Shimose, Kotaro Ozaki, Ryohei Kuriyama, Yuka Ikemoto, Kazuhiro Mio, Yuji C. Sasaki, Tatsuya Arai, Sakae Tsuda, Yoichi Shinkai, Masahiro Kuramochi   +9 more
wiley   +1 more source

Corporate tax savings when hiring a Big 4 auditor: Empirical evidence for Belgium. [PDF]

In this paper we show that hiring a Big 4 auditor results in substantial corporate income tax savings, compared to hiring a non-Big 4 auditor. Our results are obtained from an empirical model that controls for other factors that may affect companies ...
Crabbé, Karen, Vandenbussche, Hylke, Janssen, Jos Boudewijn   +2 more
core  

Pathways and pitfalls: a qualitative study of student experiences in biomedical science education

FEBS Open Bio, EarlyView.
Biomedical science students from underrepresented backgrounds face barriers including financial strain, disrupted laboratory access and cultural exclusion. Peer networks provide vital support when institutional systems are difficult to navigate. To create inclusive learning environments and achieve academic success, educators should blend active, hands‐
Olivia J. Russell, Cassy Ross, Panagiota S. Filippou, Bruno Silvester Lopes, Dominic Gilchrist, Paul Dean, Kamar Ameen‐Ali, Tora K. Smulders‐Srinivasan, Ahmad A. Khundakar   +8 more
wiley   +1 more source

The Case for Limited Auditor Liability - The Effects of Liability Size on Risk Aversion and Ambiguity Aversion [PDF]

Both the US and the EU consider limiting auditor liability in order to ensure the viability of the audit market, but fear its potentially negative impact on audit quality.
Schunk, Daniel, Koch, Christopher
core  

Super‐Refractory Status Epilepticus (SRSE) in a Patient With Compound Heterozygous OPA1 Variants: Case Report and Literature Review

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Super‐Refractory Status Epilepticus (SRSE) is a rare, life‐threatening neurological emergency with unclear etiology in many cases. Mitochondrial dysfunction, often due to disease‐causing genetic variants, is increasingly recognized as a cause, with each gene producing distinct pathophysiological mechanisms.
Pouria Mohammadi, Lara Basovic, Christopher Michael McGraw   +2 more
wiley   +1 more source

An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange [PDF]

This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate
Saeid Jabarzadeh KANGARLOUEI, Mahdi SALEHI   +1 more
core  

The Effect of Public Accounting Firm Rotation (KAP), Auditor Reputation, and Auditor Specialization on Audit Quality with Audit Fees as Moderator (In Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018): Pengaruh Rotasi Kantor Akuntan Publik (KAP), Reputasi Auditor, dan Spesialisasi Auditor Terhadap Kualitas Audit dengan Fee Audit Sebagai Pemoderasi (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2016-2018)

, 2023
The purpose of this study was to determine the effect of KAP rotation, auditor reputation, auditor specialization on audit quality with audit fees as moderation. This research is quantitative research.
Biduri, Sarwenda, Maula, Milla Milkhatul
core   +1 more source

Workload, Tenure Auditor and Industrial Specialization Auditors on Audit Quality with Audit Committee as Moderating

International Journal of Engineering & Technology, 2018
This study aims to obtain empirical evidence on audit quality on workload, auditor tenure and auditor industry specialization with the audit committee as a moderating variable. The study population was conducted on non-financial companies listed on the Indonesia Stock Exchange, a total sample of 10 companies research using purposive sampling.
Daniel T. H. Manurung, Andhika Ligar Hardika, Yati Mulyati, Mohd Haizam Mohd Saudi   +3 more
openaire   +2 more sources

Clinical Spectrum and Outcomes of SOX1 Antibody‐Associated Paraneoplastic Neurological Syndromes: A Chinese Cohort Study

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Background SOX1 antibody‐positive paraneoplastic neurological syndromes (PNS) exhibit significant population‐specific clinical heterogeneity. While Western cohorts predominantly manifest Lambert‐Eaton myasthenic syndrome (65%–80%), comprehensive clinical characterization and treatment response data in Asian populations remain critically ...
Jin‐Long Ye, Zu‐Ying Kuang, Bo Li, Meng‐Qiu Pan, Li‐Hua Zhou, Yang‐Yang Dai, Si‐Fen Xie, Xian‐Guang Lin, Ye‐Peng Hu, Li‐Hong Jiang, Zhan‐Hang Wang, Wei‐Jing Zhang   +11 more
wiley   +1 more source