Results 61 to 70 of about 2,014,943 (251)

SIGNIFICANT DOUBT ABOUT THE GOING CONCERN ASSUMPTION IN AUDIT [PDF]

open access: yes
The purpose of this paper is to survey the going concern principle and its applicationin auditor’s work. The management of an entity is responsible for the assumption of the goingconcern principle in the compilation of the financial statements.
Adela Socol
core  

Residual tail twisting in ascidian larvae is stabilized by asymmetric myofibrils that resist bilateral symmetry restoration

open access: yesFEBS Letters, EarlyView.
Ascidian Ciona larvae initially show strong clockwise tail twisting, which is largely corrected during development. However, a small residual twist remains. This study shows that organized helical myofibrils in tail muscles mechanically stabilize this residual asymmetry, preventing complete restoration of bilateral symmetry and revealing how embryos ...
Yuki S. Kogure   +3 more
wiley   +1 more source

The intraindustry effects of going concern audit reports [PDF]

open access: yes
This paper investigates the effect of a going concern opinion (GCO) on the equity value of the announcing firm’s competitors. On average, GCOs increase the value of a value-weighted portfolio of rivals by 0.37% at the event date.
Siri Terjensen   +2 more
core  

Rab14 regulates the transport of human papillomavirus to the trans‐Golgi network for infectious cell entry

open access: yesFEBS Letters, EarlyView.
This study reveals that the small GTPase Rab14 is necessary for human papillomavirus (HPV) infection and plays an essential role in the transport of virions to the trans‐Golgi network (TGN). HPV in the early endosome (EE), which harbors GTP‐bound Rab14, is transported to the TGN through the switch of Rab14 from its GTP‐bound to GDP‐bound form.
Yoshiyuki Ishii, Iwao Kukimoto
wiley   +1 more source

EXAMINING THE AUDIT CLIENTS GOING CONCERN [PDF]

open access: yes
The paper discusses a very topical issue, under the conditions of the economic crisis, on the going concern of an entity and the manner in which the auditor can provide reasonable assurances to that effect.
Lect. Prof. Sorinel Domnişoru Ph. D   +2 more
core  

Faktor-Faktor yang Mempengaruhi Pernyataan Going Concern [PDF]

open access: yes, 2017
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pernyataan going concern pada perusahaan agriculture yang terdaftar di Bursa Efek Indonesia �?� periode 2012-2014.
Ginting, Suriani, Tarihoran, Anita
core   +2 more sources

Degradation mechanism of the von Willebrand factor A2 domain by nattokinase

open access: yesFEBS Letters, EarlyView.
Nattokinase, a natto‐derived protease, exhibits potent antithrombotic effects. This study demonstrates that nattokinase directly cleaves the von Willebrand factor (vWF) A2 domain in vitro. Unlike the native regulator ADAMTS13, nattokinase degrades folded vWF independently of shear stress.
Ryuichi Hyakumoto   +3 more
wiley   +1 more source

Pengaruh Kualitas Audit, Opinion Shopping, Opini Going Concern Tahun Sebelumnya, Dan Solvabilitas Terhadap Penerimaan Opini Going Concern [PDF]

open access: yes, 2021
Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, opinion shopping, opini going concern tahun sebelumnya, dan solvabilitas terhadap penerimaan opini going concern. Hipotesis dalam penelitian ini diuji berdasarkan regresi logistik atas 52
Pardede, Yessica Rosinta Gracella
core  

Determinan Asumsi Going Concern [PDF]

open access: yes, 2017
Going concern assumption is important issue because this audit assumption can affect users to their decision making. This study aimed to predict the influence of auditor aspects and internal aspects of the company on the going concern assumption. Aspects
Ningrum Pramudiati, Prodi Akuntansi, UPY
core   +1 more source

INFORMASI KEUANGAN DAN NON KEUANGAN TERHADAP OPINI AUDIT GOING CONCERN

open access: yesJurnal Analisis Bisnis Ekonomi, 2011
Penelitian ini bertujuan untuk menguji apakah informasi keuangan dan non keuangan berpengaruh terhadap opini audit going concern. Melalui metode pengambilan sampel dengan teknik purposive sampling, diperoleh sampel 85 perusahaan yang terdaftar di Bursa ...
Dwi Ambar Sasi, Muji Mranani
doaj  

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