SOME ARGUMENTS THAT JUSTIFY THE AUDIT TRINITY’S APPROACH IN THE CONTEXT OF CORPORATE GOVERNANCE [PDF]
The purpose of this paper is to develop a synthesis of the main arguments that could justify the necessity of audit trinity’s approach (internal audit, external audit, audit committee) in assuring good corporate governance.
Cristina Bota-Avram
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Pengaruh Karakteristik Komite Audit dan Audit Eksternal sebagai Mekanisme Pengawasan pada Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2012-2013) [PDF]
, 2015 This study aimed to analyze the influence of audit committees and external audit of the management of corporate profits . Securities and Exchange Commission issued rules to any manufacturing company to establish an audit committee .
Partono, A. A. (Adila) +1 more
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Multimodal Wearable Biosensing Meets Multidomain AI: A Pathway to Decentralized Healthcare
Advanced Science, EarlyView.Multimodal biosensing meets multidomain AI. Wearable biosensors capture complementary biochemical and physiological signals, while cross‐device, population‐aware learning aligns noisy, heterogeneous streams. This Review distills key sensing modalities, fusion and calibration strategies, and privacy‐preserving deployment pathways that transform ...
Chenshu Liu +10 more
wiley +1 more source
Audit and External Informational System [PDF]
The article describes in a real and elaborate manner the aspects concerning the correlation between statutory audit and the financial communication provided by the entity, by means of financial statements.
Assist. Sorin-Sandu Vînătoru Ph.D Student +2 more
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PENGARUH KEAHLIAN KOMITE AUDIT DAN JUMLAH RAPAT KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN AUDIT EKSTERNAL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2014-2015) [PDF]
, 2017 Audit committee and external audit have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings.
ISGIYARTA, Jaka, WIDASARI, Taranira
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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
Regulating the International Audit Market and the removal of barriers to entry: The provision of non audit services by audit firms and the 2006 Statutory Audit Directive [PDF]
Also published in "Regulation of Financial Institutions Journal CMBO" (December 2009). From the responses received from the European Commission’s consultation on control structures in audit firms and their consequences on the audit market, a consultation
Ojo, Marianne
core +1 more source
PENGARUH KEAKTIFAN KOMITE AUDIT DAN AUDIT EKSTERNAL TERHADAP MANAJEMEN LABA [PDF]
, 2015 Audit committee and external audit have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings. Monitoring mechanism is a key factor to reduce conflicts of interest and any
DEWINTA, Nonie, SYAFRUDDIN, Muchammad
core +1 more source
Toward Predictive Theory in Single‐Atom Catalysis
Advanced Science, EarlyView.A lifecycle‐oriented framework reframes modeling in single‐atom catalysis. By combining ensemble‐based descriptions with explicit validation against experimental observables, the approach defines the scope of theory across catalyst synthesis, activity, stability, and safety, clarifying where quantitative insight is possible and where interpretation ...
Andrea Ruiz‐Ferrando +3 more
wiley +1 more source
The role of risk management and governance in determining audit demand. [PDF]
Most prior research into audit fees has been based on a theoretical model which treats audit fees as the by-product of a production function (Simunic, 1980) hereby ignoring potential demand forces that may drive the level of the audit fee.
Knechel, W, Willekens, Marleen
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