Results 201 to 210 of about 93,005 (292)
Reporting Control Deficiencies in Repeat Internal Audit Engagements*
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]
Gillman AN +12 more
europepmc +1 more source
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation
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
Cheviron, Nathalie +5 more
openaire +3 more sources
Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?
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]
Marchitto L +51 more
europepmc +1 more source
Assessing Spatiotemporal Side Effects of Diversionary Feeding on Mesopredators
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]
Szurek EA +12 more
europepmc +1 more source
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

