Results 201 to 210 of about 93,005 (292)

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

open access: yesAccounting 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

Comprehensive mapping of the virus and host factors that guide the paths of HIV-1 escape from a therapeutic. [PDF]

open access: yesCell Rep
Gillman AN   +12 more
europepmc   +1 more source

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

open access: yesAbacus, 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

Biochem-Env, the environmental biochemistry for Research

open access: yes, 2014
Cheviron, Nathalie   +5 more
openaire   +3 more sources

Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?

open access: yesAbacus, 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

Enhanced B cell priming induces broadly neutralizing HIV-1 apex antibodies. [PDF]

open access: yesNature
Marchitto L   +51 more
europepmc   +1 more source

Assessing Spatiotemporal Side Effects of Diversionary Feeding on Mesopredators

open access: yesAnimal Conservation, EarlyView.
We tested whether diversionary feeding alters the space use, aggregation, or activity patterns of mesopredators using a treatment‐control design with camera traps. Although both species frequently used feeding stations, diversionary feeding did not significantly affect their spatial distribution, aggregation, or temporal behaviour.
Pablo Palencia   +5 more
wiley   +1 more source

Soil-derived microbiota induces T regulatory cells and protect against mouse colitis, metabolic disease, and sepsis. [PDF]

open access: yesGut Microbes
Szurek EA   +12 more
europepmc   +1 more source

Plateforme Biochem-Env

open access: yes, 2012
Cheviron, Nathalie, Mougin, Christian
openaire   +1 more source

Mapping Allergen B‐ and T‐Cell Epitopes: Technological Advances and Their Role in Precision Allergy Therapy

open access: yesAllergy, EarlyView.
ABSTRACT Allergic diseases arise from aberrant immune recognition of otherwise harmless environmental proteins and are driven by epitope‐specific interactions between allergens and the adaptive immune system. Although component‐resolved diagnostics have improved molecular characterisation of sensitization, they remain limited to whole‐allergen ...
Mark Møiniche   +11 more
wiley   +1 more source

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