Results 31 to 40 of about 43,561 (260)

Retractions in Rheumatology: Trends, Causes, and Implications for Research Integrity

open access: yesArthritis Care &Research, EarlyView.
Objective We aimed to describe the trends and main reasons for study retraction in rheumatology literature. Methods We reviewed the Retraction Watch database to identify retracted articles in rheumatology. We recorded the main study characteristics, authors’ countries, reasons for retraction, time from publication to retraction, and trends over time ...
Anna Maria Vettori, Michele Iudici
wiley   +1 more source

FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS

open access: yesJurnal Akuntansi dan Auditing, 2015
This study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship.
Adhista Cahya Mustika
doaj   +1 more source

Harnessing the Orientation of Columnar Discotic Liquid Crystals for Narrowband Blue Emission with Enhanced Out‐Coupling Efficiency Toward Improvement of SP‐OLEDs Performance

open access: yesAdvanced Functional Materials, EarlyView.
Solution‐processed OLEDs containing discotic liquid‐crystalline MR‐TADF emitters are reported. Supramolecular self‐assembly induces homeotropic columnar alignment, enforcing preferential horizontal orientation of the emitter transition dipole moment in spin‐coated films, which leads to an enhancement in the device light outcoupling efficiency while ...
Joydip De   +6 more
wiley   +1 more source

The relationship between audit committee and audit quality: evidence from companies listed on the Warsaw Stock Exchange [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości
Purpose: This study investigates whether the presence of an audit committee, the characteristics of the audit committee, and the use of internal audits are linked to higher quality external audit services, approximated by auditor fees.
Aneta Dzik-Walczak, Maria Ociepa
doaj   +1 more source

External Audit in NHS Trusts [PDF]

open access: yesSSRN Electronic Journal, 2008
External auditors for NHS trusts give an independent opinion on the trust's financial statements. They also review aspects of the arrangements that trusts have put in place to ensure the proper conduct of their financial affairs, and to manage their performance and use of resources.
openaire   +1 more source

Artificial Intelligence as the Next Visionary in Liquid Crystal Research

open access: yesAdvanced Functional Materials, EarlyView.
The functions of AI in the research laboratory are becoming increasingly sophisticated, allowing the entire process of hypothesis formulation, material design, synthesis, experimental design, and reiterative testing to be automated. In our work, we conceive how the incorporation of AI in the laboratory environment will transform the role and ...
Mert O. Astam   +2 more
wiley   +1 more source

ORGANIZATIONAL AND LEGAL FOUNDATIONS OF CONDUCTING EXTERNAL AUDIT OF THE ANNUAL REPORT ON BUDGET PERFORMANCE

open access: yesВестник Российского экономического университета имени Г. В. Плеханова, 2017
External audit of the annual report on budget performance is the most versatile method of conducting external finance control during which both control and expert-analytical steps are taken aimed at raising efficiency of using public resources.
Vitaliy V. Perov, Evgeniya V. Klicheva
doaj   +1 more source

The Demand of Cost of Equity: Is Audit Attributes Matters?

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2021
This paper examines the impact of the audit committee on external audit attributes and the cost of equity relationship. Before that, this study investigates the impact of auditor industry specialization, auditor tenure, and audit committee on audit ...
Muhammad Dhia Ulhaq   +2 more
doaj   +1 more source

s‐Orbital Mediated Metavalent Bonding Enables State‐Of‐The‐Art n‐Type AgBiSe2 Thermoelectrics

open access: yesAdvanced Functional Materials, EarlyView.
Metavalent bonding (MVB) underpins the exceptional property portfolio of chalcogenides. Typical MVB solids are mainly found in p‐bonded systems. This work reveals that MVB can also be formed with s‐p orbital interactions upon forming a single‐electron σ‐bond, as exemplified in AgBiSe2.
Binrong Huang   +13 more
wiley   +1 more source

Persepsi Auditor Eksternal Atas Pengaruh Kemudahan dan Kegunaan Artificial Intelligence Terhadap Kualitas Audit

open access: yesJurnal Akuntansi: Kajian Ilmiah Akuntansi
This study aims to investigate external auditors' perception of the impact of artificial intelligence's ease of use and usefulness on audit quality, while also examining the potential scepticism among external auditors towards the integration of ...
Yetri Martika Sari, Rosydalina Putri
doaj   +1 more source

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