Results 181 to 190 of about 181,953 (301)

Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Using textual analysis of clients' qualitative corporate risk factor disclosures (RFDs) from firms' 10‐K filings, we investigate how RFDs influence auditors' assessments of client business risk (CBR), as reflected in their pricing and reporting behaviour. We find that auditors charge clients who disclose more extensive RFDs approximately 5%–7%
Sarowar Hossain, Ryan Zihang Peng
wiley   +1 more source

Audit Committee Characteristics and Sustainability Performance: The Mediating Role of Sustainability Reporting Quality

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This study examines the impact of audit committee characteristics, specifically independence and expertise, on sustainability performance. It also explores the mediating role of sustainability reporting quality in the relationship between audit committee characteristics and sustainability performance.
Rosalinda Santonastaso   +2 more
wiley   +1 more source

Learning Cybersecurity in IoT-based Applications through a Capture the Flag Competition

open access: green, 2022
Alexandre O. Júnior   +6 more
openalex   +2 more sources

Ethical and Regulatory Considerations in the Clinical Translation of Pluripotent Stem Cell‐Derived NK Cell Therapies

open access: yesCell Proliferation, EarlyView.
Advancements in the generation of human pluripotent stem cell‐derived natural killer (PSC‐NK) cells have attracted considerable attention within the biomedical research community, offering a promising off‐the‐shelf technique for universal immune therapy.
Qianwen Chen   +5 more
wiley   +1 more source

The National Cybersecurity Teaching Coalition: Expanding Cybersecurity Education Opportunities

open access: yesJournal of Cybersecurity Education, Research & Practice
The increasing prevalence of cybersecurity threats and the shortage of qualified professionals necessitate innovative solutions for cybersecurity education at all levels.
Paul Wagner   +4 more
doaj  

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