Results 51 to 60 of about 8,785 (294)
External auditors’ perceptions of cloud computing adoption in Australia
Adopting a multi-theoretical approach, I examine external auditors’ perceptions of the reasons why organizations do or do not adopt cloud computing. I interview forensic accountants and IT experts about the adoption, acceptance, institutional motives ...
Yigitbasioglu, Ogan +1 more
core +1 more source
The human gut microbiome across the life course
Despite significant individual variation and continuous change throughout life, the human gut microbiome follows some life stage‐specific trends. This article provides a brief overview of how gut microbiome composition shifts across different phases of life. Created in BioRender. Özkurt, E. (2026) https://BioRender.com/8q4nrnc.
Alise J. Ponsero +4 more
wiley +1 more source
The use of analytical procedures by external auditors in Canada
The Enron debacle and other scandals highlight the issue of whether analytical procedures (APs) or more traditional audit approaches based on substantive testing are more appropriate.
Lin, Kenny Z, Fraser, Ian
core +1 more source
Proteostasis and the gut microbiota play a key role in shaping host physiology. Microbiota‐derived metabolites, vitamins, and RNA modulate host proteostasis. Findings from model systems, including C. elegans, indicate microbes can either stabilize or disrupt host proteostasis.
Abhishek Anil Dubey, Maria Ermolaeva
wiley +1 more source
Determination of External Auditor Selection
This study aims to examine the effects of the size of independent commissaries, the effectiveness of audit committee and leverage on the selection of external auditors with firm size as moderation variable. The population of this research was all the companies of financial sector listed on the Indonesia Stock Exchange at 2017 as many as 95 companies ...
Milla Septiana, Muhammad Khafid
openaire +1 more source
Design and analysis strategies for robust microbiome ageing research
The gut microbiome changes with age and associates with age‐related morbidity and mortality, establishing it as a potential biomarker and intervention target for ageing. Realising this potential requires methodological rigour, yet distinguishing biological signals from methodological artefacts remains challenging across cohorts. This review provides an
Mark Olenik +5 more
wiley +1 more source
This study is motivated by the expectation gap over the role of external auditors in detecting fraud. External auditors are expected to detect fraudulent financial statements, however the findings of the Association of Certified Fraud Examiners (ACFE ...
Khairunnisa Hera +4 more
doaj +1 more source
The research aims to enhance intellectual knowledge about the internal control framework that brings together the updated components of Coso, also seeks to evaluate the internal control framework according to the updated Coso framework in Iraqi private ...
قيصر علي عبود الفتلاوي +1 more
doaj +1 more source
We examine external auditors’ decisions to use the evidence or direct assistance of internal auditors when those auditors engage in consulting on enterprise risk management.
Vuko, Tina +2 more
core +1 more source
Tumour–host interactions in Drosophila: mechanisms in the tumour micro‐ and macroenvironment
This review examines how tumour–host crosstalk takes place at multiple levels of biological organisation, from local cell competition and immune crosstalk to organism‐wide metabolic and physiological collapse. Here, we integrate findings from Drosophila melanogaster studies that reveal conserved mechanisms through which tumours hijack host systems to ...
José Teles‐Reis, Tor Erik Rusten
wiley +1 more source

