Results 171 to 180 of about 8,785 (294)

External auditors' reliance on internal auditors and its impact on audit fees: An empirical investigation

Purpose – The purpose of this paper is to investigate the perceptions of a sample of Jordanian external auditors for the importance given by them to a number of factors which may influence their reliance on an internal auditor during their external audit.
Amer Qasim, Mishiel Said Suwaidan
core  

Rafting of Ni‐Based Superalloys Under Multiaxial Load as Understood by Phase‐Field Simulations and Critical Experiments

Advanced Engineering Materials, EarlyView.
Phase‐field simulations coupled with dislocation‐density‐based crystal plasticity modeling reproduce γ′ rafting behavior in single‐crystal Ni‐based superalloys under varied loading conditions. The model captures both macroscopic creep and microscopic morphology evolution, with results matching high‐temperature creep experiments.
Micheal Younan, David Bürger, Gunther Eggeler, Oleg Shchyglo, Ingo Steinbach, Muhammad Adil Ali   +5 more
wiley   +1 more source

From crisis response to country control: Restoring agency and sustainability in global health. [PDF]

PLoS Med
Okereke E.
europepmc   +1 more source

External Auditors’ Fraud Risk Judgment: Do Professional Scepticism and Reliance on Internal Auditors Matter?

Recent financial scandals have intensified scrutiny on auditors’ ability to detect fraud, especially in Malaysia’s digital audit environment. This study investigates the effect of professional scepticism and reliance on internal auditors on external ...
Fazlida Mohd Razali, Ain Hannani Radin Ahmad Fathi   +1 more
core  

Additive Manufacturing of Continuous Fibre Reinforced Composites: Process, Characterisation, Modelling, and Sustainability

Advanced Engineering Materials, EarlyView.
Additive manufacturing provides precise control over the placement of continuous fibres within polymer matrices, enabling customised mechanical performance in composite components. This article explores processing strategies, mechanical testing, and modelling approaches for additive manufactured continuous fibre‐reinforced composites.
Cherian Thomas, Amir Hosein Sakhaei
wiley   +1 more source

Technical review by the Brazilian Society of Surgical Oncology and the Brazilian Society of Head and Neck Surgery on hierarchical coding in thyroid surgery. [PDF]

Rev Col Bras Cir
Barreira CESR, Dias FL, Farias TP, Kowalski LP, Santos IC, Vartanian JG, Beltrão AF, Mendonça UBT, França BS, Chone C, Priante AVM, Silva GS, Bilhar PF, Pedruzzi PAG, Cicco R, Santos SR, Carlucci Junior D, Viana AOR, Vanni CMRS, Quintanilha MA, Fonte Neto A, Rocha RM, Miranda AP, Cavassani M, Nakamura E, Capuzzo R, Neves MCD, Maia Filho P, Fernandes KL, Castro MA, Nakai MY, Matos LLM, Hojaij FC, Capelli F, Melo GM, Noleto L, Castro Neto HFE, Matos FCM, Oliveira AF, Pinheiro RN.   +39 more
europepmc   +1 more source

Fraud Detection Skill of External Auditors

, 2023
null Murtanto, Harti Budi Yanti, Ice Nasyrah Noor, Risa Nurmala Dewi   +3 more
openaire   +1 more source

Understanding the Stochastic Nature of Process Parameter Development of Blown Powder Laser Beam Directed Energy Deposition Additive Manufacturing of Pure Molybdenum

Advanced Engineering Materials, EarlyView.
Identified through the use of statistical design of experiments and metallographic investigation, this study exposes the stochastic origins of intergranular cracks in blown powder laser beam directed energy deposition additive manufacturing of pure molybdenum. It further demonstrates a successful crack mitigation approach with direct correlation to the
Nathaniel J. Lies, Daniel E. Driemeyer, Aaron P. Stebner   +2 more
wiley   +1 more source

Integrating Occupational Health and Safety into Enterprise Risk Management: a structural evaluation. [PDF]

Front Public Health
Kılıç Y, Vayvay Ö.
europepmc   +1 more source

calls for tender for the external auditors

5 calls for tender for the external ...
openaire   +1 more source