Results 81 to 90 of about 2,292,781 (242)

Committee audit characteristics, external audit quality and ESG performance

open access: yesJurnal Akademi Akuntansi
Purpose: This study aims to analyze the effect of audit committee characteristics and external audits quality on the environmental, Social, and Governance performance of companies listed on the Indonesia Stock Exchange.
Fajar Kholillulloh   +3 more
doaj   +1 more source

Internal audit function: a comparison between private and public sector in Nigeria

open access: yesSHS Web of Conferences, 2017
This study compares the internal audit functions between private and the public sector. Features examined include hierarchical rank of internal audit function, internal audit transfer, outsourcing of internal audit services and working relationship of ...
Madawaki Abdulkadir   +2 more
doaj   +1 more source

CoSP: Reconfigurable Metamaterial Inverse Design via Contrastive Pretrained Large Language Model

open access: yesAdvanced Science, EarlyView.
In this work, CoSP (contrastive multi‐state pretrain), an intelligent inverse design method for reconfigurable metamaterials based on a contrastive pretrained large language model, is proposed. Numerical experiments demonstrate that CoSP can design reconfigurable metamaterial structures for multi‐state, multi‐band optical responses, showing great ...
Shujie Yang   +4 more
wiley   +1 more source

The Influence of Internal Audit Activities and Business Complexity on the Amount of Fees for External Auditors (Case Study of Manufacturing Companies on the IDX)

open access: yesFinance, Accounting and Business Analysis, 2021
An audit is a supervision activity and evaluation of the effectiveness of internal control and the reasonableness of the financial statements. The purpose of the audit is to add the value to the company's operations and improve the
Arum Ardianingsih, Hidayatul Affifah
doaj  

The effect of joint audit on accounting conservatism Empirical evidence from Egypt [PDF]

open access: yesMaǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ
This study investigates the impact of joint audits on accounting conservatism among non-financial firms listed on the Egyptian Stock Exchange. Using balanced panel data from 93 companies over the 2015–2021 period (651 firm-year observations), the ...
أحمد محمد صلاح عطية   +2 more
doaj   +1 more source

Gestational Hypoxia Disrupts Medial Ganglionic Eminence Progenitor Dynamics and Interneuron Development in Schizophrenia

open access: yesAdvanced Science, EarlyView.
FES‐derived MGE spheroids exhibit progenitor‐stage alterations in developmental trajectory and hypoxia‐responsive transcriptional programs, followed by functional disruption. Gestational hypoxia recapitulates impaired progenitor proliferation, shortened cell‐cycle progression, interneuron developmental abnormalities, and schizophrenia‐like behaviors in
Peiyan Ni   +17 more
wiley   +1 more source

Statewide Single Audit State of Kansas ; Fiscal Year 2016

open access: yes, 2017
application/pdf; "March 2017."; "A Report to the Legislative Post Audit Committee ...
CliftonLarsonAllen, L.L.P.
core   +1 more source

External Public Audit and Contemporary Challenges: Promoting an Integrated Framework for Performance, Resilience, and Sustainability [PDF]

open access: yesAudit Financiar
External public audit, as an independent activity designed to assess the legality, regularity, and performance of public fund management, faces multiple and complex challenges today.
Maria NICULESCU   +2 more
doaj   +1 more source

SemanticST: A Scalable Multi‐Contextual Graph Learning Framework for Uncovering Spatial Niches and Robust Multi‐Sample Integration in Spatial Transcriptomics

open access: yesAdvanced Science, EarlyView.
Technical limitations often let dominant signals overshadow rare cell types and fine‐grained heterogeneity in spatial transcriptomics. SemanticST, a graph neural network using multi‐semantic graph fusion and a novel min‐cut loss, recovers these subtle patterns.
Roxana Zahedi   +7 more
wiley   +1 more source

Computationally Evidence‐Grounded Sequence‐First Design of Peptide Binders

open access: yesAdvanced Science, EarlyView.
BOND‐PEP enables controllable, sequence‐first peptide binder design by grounding generation in binding evidence retrieved for each target. It uses topology‐conditioned message passing to integrate relevant peptide examples with the target protein sequence, forming a residue‐level representation that guides the generation of diverse, target‐specific ...
Wenze Ding
wiley   +1 more source

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