Results 71 to 80 of about 22,175 (243)

The Impact of Extended Audit Report on Audit Quality and CPA Efforts

, 2019
[[abstract]]我國自2016年正式實施新式查核報告，以客製化方式陳述企業財務資訊期以降低資訊不對稱及增加財務報表透明度。在使用新式查核報告後，它增加了會計師及管理階層之責任。因此會計師撰寫新式查核報告的努力程度將對審計品質產生影響。 因此，本研究以實施新式查核報告前後(2015年至2017年)，國內上市及上櫃公司共計5,109筆觀察值為樣本，探討會計師努力與審計品質間之關聯性。同時探討使用新式查核報告前後，四大會計師事務所及擁有產業專家之會計師事務所對審計品質是否將造成影響 ...
CHANG, JEN-MING, 張仁銘
core  

Biolipid Film‐Fused Electrochemiluminescence for Multipurpose In Situ Bioassays

Advanced Science, EarlyView.
An ECL‐emissive, membrane‐interactive scaffold was fabricated, and facilely fused with natural and non‐native phospholipids into multifactorial mimicries of cytomembranes and vesicles for in vitro representative membrane‐process probing. Such a biointerface‐based, state‐sensitive ECL paradigm not only pinpointed proximal phenomena, including channeling
Jialiang Chen, Bin Li, Yingying Wang, Fulin Zhu, Wenxuan Yang, Xuanyu Fu, Tiantian Man, Qiuyue Wu, Kewei Ren, Shengyuan Deng   +9 more
wiley   +1 more source

A self-efficacy enhancement alcohol reduction intervention for men on-remand in prison: the APPRAISE feasibility pilot RCT

Public Health Research
Background As many as 70% of remand prisoners have admitted to being under the influence of alcohol when committing the crime leading to their imprisonment.
Aisha Holloway, Gillian Waller, Jennifer Ferguson, Victoria Guthrie, Jamie Brian Smith, Joanne Boyd, Sharon Mercado, Jessica Rees, Richard Anthony Parker, Andrew Stoddart, Jeremy W Bray, Simon Coulton, Kate Hunt, Gertraud Stadler, Arun Sondhi, Pam Smith, Rosie Stenhouse, Philip Conaglen, Aziz Sheikh, Dorothy Newbury-Birch   +19 more
doaj   +1 more source

Audit tenure, report qualification, and fraud [PDF]

, 2007
We consider the effect of auditor tenure on the level of managerial fraud and the extent of auditor qualification of reports. We consider two conflicting effects. As auditor tenure increases, the auditor's ability to detect fraud increases, which reduces
Fairchild, R
core  

Ethical Precision in Nanoscale Brain Interfacing

Advanced Science, EarlyView.
As brain interfaces approach the nanoscale, precision no longer only measures—it knows, predicts, and potentially reshapes the mind. This work argues that traditional ethics fails under such conditions and proposes a shift toward continuous, operation‐based governance using the recovery–discovery framework to track, constrain, and responsibly steer ...
Guilherme Wood
wiley   +1 more source

The UK resuscitative endovascular balloon occlusion of the aorta in trauma patients with life-threatening torso haemorrhage: the (UK-REBOA) multicentre RCT

Health Technology Assessment
Background The most common cause of preventable death after injury is haemorrhage. Resuscitative endovascular balloon occlusion of the aorta is intended to provide earlier, temporary haemorrhage control, to facilitate transfer to an operating theatre or ...
Jan O Jansen, Jemma Hudson, Charlotte Kennedy, Claire Cochran, Graeme MacLennan, Katie Gillies, Robbie Lendrum, Samy Sadek, Dwayne Boyers, Gillian Ferry, Louisa Lawrie, Mintu Nath, Seonaidh Cotton, Samantha Wileman, Mark Forrest, Karim Brohi, Tim Harris, Fiona Lecky, Chris Moran, Jonathan J Morrison, John Norrie, Alan Paterson, Nigel Tai, Nick Welch, Marion K Campbell   +24 more
doaj   +1 more source

Rhetoric in standard setting : the case of the going-concern audit

, 2007
This paper seeks to explore in depth the ways in which the rhetoric of the standard setter responds to comments received during development of a standard.
Masocha, Walter, Weetman, P., Weetman, Pauline, Weetman, P, Masocha, W.   +4 more
core   +1 more source

Hyperlipidemia Aggravates Alveolar Bone Loss via Periodontal Ligament Stem Cell Ferroptosis Through GSK3β Dependent Ubiquitin‐Mediated NRF2 Degradation

Advanced Science, EarlyView.
Lipid metabolic stress triggers ferroptosis in PDLSCs through the GSK3β/NRF2 pathway, thereby aggravating periodontal bone loss. Upregulated GSK3β promotes NRF2 ubiquitination and proteasomal degradation via β‐TrCP, suppressing NRF2 nuclear translocation and antioxidant target expression.
Yuxiao Zhang, Xiangyao Wang, Yaxin Wu, Liping Liu, Gaoshaer Nuerlan, Ahsawle Ozathaley, Xiaorui Zhang, Jinping Wang, Bowen Yang, Jing Mao, Yan Liu, Shiqiang Gong   +11 more
wiley   +1 more source

Signposting services for people with health and care needs: a rapid realist review

Health and Social Care Delivery Research
Background Signposting typically refers to an informal process that involves giving information to patients to enable them to access external services and support. It is perceived to reduce demand on primary care and other urgent care services.
Anna Cantrell, Andrew Booth, Duncan Chambers   +2 more
doaj   +1 more source

Organoid Brain‐Machine‐Interface Devices for Central Nervous System Repair

Advanced Science, EarlyView.
We envision organoid brain‐machine‐interface (Organoid‐BMI) devices as new biohybrid bidirectional communication pathways to connect the human CNS and the external world for personalized CNS repair and regeneration. ABSTRACT Central nervous system (CNS) repair and regeneration suffer from tremendous clinical challenges due to current limitations in ...
Yantao Xing, Yang Yang, Zichen Hong, Chunhui Tian, Huiyu Chu, Susanne Clara Prokop, Hongwei Cai, Mingxia Gu, Jason Tchieu, Ken Mackie, Feng Guo   +10 more
wiley   +1 more source