Results 191 to 200 of about 41,729 (266)

Relational and Contractual Governance in Auditor–Client Relationships: Effects on Value‐Added Auditing

International Journal of Auditing, EarlyView.
ABSTRACT Prior research examining value‐added auditing in auditor–client relationships is primarily based on the auditor's perspective. We extend this line of research by examining how governance patterns and clients' perceived risk of material misstatement and cognitive conflict are associated with the provision of value‐added audit services.
Ranjith Appuhami, Jing Jia, Zhongtian Li
wiley   +1 more source

Improving mycotoxin enzyme immunoassay performance by optimizing formaldehyde-mediated hapten-protein conjugation: an α-cyclopiazonic acid case study. [PDF]

MethodsX
Hart L, Rehagel C, Schale D, Plötz M, Usleber E.   +4 more
europepmc   +1 more source

Who Bears the Pen? Audit Partner–Manager Report Signatures, Multilevel Accountability and Audit Quality in China

International Journal of Auditing, EarlyView.
ABSTRACT Using data pertaining to China's mandatory two‐signature regime, under which a certified public accountant licensed as an audit manager can serve as an audit report signatory, we examine whether reallocating accountability within the audit engagement team is associated with audit quality.
Yanming Cao, Jengfang Chen, Meiting Lu, Grant Richardson   +3 more
wiley   +1 more source

Chronic Pulmonary Aspergillosis in Children: A Scoping Global Review. [PDF]

Open Forum Infect Dis
Pavlovic F, Kwizera R, Denning DW.
europepmc   +1 more source

Investor Judgements on Going Concern Prospects: The Impact of KAM Versus MURGC Reporting and Management's Internal Versus External Attributions

International Journal of Auditing, EarlyView.
ABSTRACT The implementation of enhanced auditor reporting requirements has changed how the audit report conveys information about the appropriateness of the reporting entity's use of the going concern assumption. In response to audit practitioners' concerns about how financial statement users respond to going concern matters reported as a Material ...
Rebecca Mattocks, Soon‐Yeow Phang
wiley   +1 more source

Proteomic blood-based biomarkers of brain damage in traumatic brain injury: are they suitable surrogate endpoints for cerebral pressure autoregulatory-guided therapy? [PDF]

Crit Care
Kevci R, Hånell A, Aries M, Åkerlund C, Buki A, Bhattacharyay S, Di Tommaso G, Hendrix R, Newcombe V, Lewén A, Enblad P, Beqiri E, Smielewski P, Wettervik TS, HR subgroup CENTER-TBI collaborators.   +14 more
europepmc   +1 more source

Transcriptional responses of Aedes aegypti chemosensory tissues in response to volatile DEET and citronella oil

Insect Molecular Biology, EarlyView.
Aedes aegypti females were significantly repelled by both volatile DEET and citronella oil in comparison to control (ethanol‐exposed) mosquitoes. Global gene expression changes were largest in the mosquito mouthparts, with notable downregulation of the three subunits comprising the mosquito CO2 receptor (Gr1, 2 and 3).
Ivan Drahun, Jessica M. Sparrow, Cody W. Koloski, Bryan J. Cassone   +3 more
wiley   +1 more source

Systematic Evaluation of a Cluster-Continuum-Model Workflow to Compute the Free Energies of Solvation of Ions in Different Solvents. [PDF]

J Phys Chem A
Lehmann M, Jameel F, Kaupp M.
europepmc   +1 more source

Heuristic approaches for a new variant of the team orienteering problem

International Transactions in Operational Research, EarlyView.
Abstract In this paper, we tackle the team orienteering problem (TOP) with service times, mandatory nodes and incompatibilities arising from two real‐world healthcare applications. We propose two heuristic algorithms: a variable neighbourhood descent algorithm and a matheuristic based on a cut separation approach.
Alberto Guastalla, Roberto Aringhieri, Pierre Hosteins   +2 more
wiley   +1 more source

Correction: Emergence of a novel reassorted high pathogenicity avian influenza A(H5N2) virus associated with severe pneumonia in a young adult. [PDF]

Sci Rep
Vázquez-Pérez JA, Becerril-Vargas E, Ramírez-González JE, Solís-Hernández M, Davis CT, Garciadiego-Fossas P, Villanueva-Reza M, Chávez-Morales HH, Mendoza-Ramírez E, Olivares-Flores CD, Vera-Jiménez AC, Rumbo-Nava U, Guadarrama-Pérez C, Recinos-Carrera EG, Zúñiga J, López-Martínez I, Hernández-Rivas L, Barrera-Badillo G, Colin-Soto N, Flores-Cisneros L, Carbajal-Sandoval G, Vidal-Aguirre D, Arellano-Suarez DS, Aparicio-Antonio R, López-Elizalde R, Alcazar-Ramiro CJ, García-López A, Di H, Kirby M, Jang Y, Lezana-Fernández MA, Hernández-Cárdenas CM.   +31 more
europepmc   +1 more source