Reporting Control Deficiencies in Repeat Internal Audit Engagements*
Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley +1 more source
Virus particle-based antibody-dependent cellular phagocytosis assay for HIV. [PDF]
Front ImmunolUpadhyay C, Rao PG.
europepmc +1 more source
Inferring processes within dynamic forest models using hybrid modelling
Methods in Ecology and Evolution, EarlyView.Abstract Modelling forest dynamics under novel climatic conditions requires a careful balance between process‐based understanding and empirical flexibility. Dynamic vegetation models (DVM) represent ecological processes mechanistically, but their performance is sensitive to misspecified functional forms and to unavoidable structural simplifications ...
Maximilian Pichler, Yannek Käber
wiley +1 more source
Learning drug synergy through environment-conditioned feature modulation. [PDF]
BioinformaticsJin S +6 more
europepmc +1 more source
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation
Abacus, EarlyView.The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose +2 more
wiley +1 more source
Comparing CD8+ T cell ENV epitopes of two HLA class I alleles associated with different outcomes of HIV-1 infection with broadly neutralizing antibodies epitope targets discovered to date. [PDF]
Front ImmunolRamdoyal A +4 more
europepmc +1 more source
Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?
Abacus, EarlyView.This paper examines empirically the association between sustainability restatements (SRS), that is, restatements in sustainability reports, and analyst forecast accuracy, measured by analysts’ forecast errors for current‐year earnings. We find that SRS are related to greater earnings forecast errors, especially when they are related to environmental or
Isabel Cristin Hertl, Janine Maniora
wiley +1 more source
Downregulation of miRNAs Accompanies Increased HERV-K (HML-2) Expression in Amyotrophic Lateral Sclerosis. [PDF]
Mol NeurobiolSimula ER +8 more
europepmc +1 more source
Biochem-Env, the environmental biochemistry for Research
, 2014 Cheviron, Nathalie +5 more
openaire +3 more sources