Results 111 to 120 of about 218,338 (329)

The simultaneous relation between audit report type and business termination : evidence for non-listed companies in a non-litigious audit environment. [PDF]

open access: yes
This study provides evidence on the relationship between audit report type and subsequent business termination in an environment where firms are closely held and the audit environment is non-litigious.
Gaeremynck, Ann, Willekens, Marleen
core  

Localized Temperature Monitoring in Mouse Brain during Light Delivery via a Non‐Planar Tapered Fiber‐Integrated µRTD Sensor

open access: yesAdvanced Materials, EarlyView.
We report a multifunctional tapered optical fiber integrating a conformal micro‐resistance temperature detector (µRTD) for local, real‐time thermometry during optical stimulation. The platform combines light‐delivery and temperature sensing within a minimally invasive footprint, enabling detection of sub‐degree cortical heating under representative ...
Antonio Balena   +6 more
wiley   +1 more source

Do industry specialists and business risk auditors enhance audit reporting accuracy?. [PDF]

open access: yes
A number of prior studies have examined audit reporting quality using size (Big 8/6/5/4) as a proxy for quality (i.e. Lennox, 1999b; Francis and Krishnan, 1999; Weber and Willenborg, 2003).
Willekens, Marleen   +2 more
core  

Conductive Hydrogels for Exogenous Sensing and Cell Fate Control

open access: yesAdvanced Materials, EarlyView.
We engineer electrically conductive hydrogels by combining sulfated glycosaminoglycans with semiconducting polymers. These hydrogels bind bioactive proteins, including growth factors, whose release or retention can be modulated by low‐voltage stimulation. The hydrogels are also integrated as 3D channels in organic electrochemical transistors as part of
Teuku Fawzul Akbar   +15 more
wiley   +1 more source

Self‐Seeded Nucleation of PET in a Benign Solvent Yields a High Modulus Aerogel With Ultra‐Low Thermal Conductivity

open access: yesAdvanced Materials, EarlyView.
A new benign solvent (1,3‐diphenylacetone) enables a simple, safe, and sustainable dissolution and gelation method to convert waste PET into low density, monolithic aerogels with high mechanical strength (E = 20 MPa) and remarkably low thermal conductivity (k = 21.9 to 28.9 mW/m·K).
Kira R. Baugh   +9 more
wiley   +1 more source

Workload stress and conservatism: An audit perspective

open access: yesCogent Business & Management, 2020
Current literature on audit workload stress suggests that the pressure may adversely affect audit quality. However, compromised audit quality would attract regulatory enforcement and costly reputation loss.
Novrys Suhardianto, Sidney C. M. Leung
doaj   +1 more source

OPINI AUDIT GOING CONCERN SERTA FAKTOR-FAKTOR YANG MEMPENGARUHI

open access: yesAccounting Profession Journal (APAJI), 2020
Going concern audit opinion is the opinion of the auditor about whether an audited company can maintain its going concern or survival at least in the next one year.
Ni Nyoman Tulia, I Ketut Sunarwijaya, I Nyoman Kusuma Adnyana Mahaputra
doaj  

Costs associated with going-concern-modified audit opinions: An analysis of the Australian audit market

open access: yes, 2008
This article examines the potential costs to Australian auditors and their clients from the issuance of first-time going-concern-modified audit opinions.
M Geiger (13297884)   +2 more
core  

Programmable Stepwise Heteroepitaxial Growth of Colloidal Crystals With Different Phases

open access: yesAdvanced Materials, EarlyView.
Stepwise heteroepitaxial growth is adapted to colloidal crystal engineering with DNA, enabling face‐centered cubic (fcc) facets to grow on body‐centered cubic (bcc) crystals with 110 facets. This approach tolerates large lattice mismatches, extending heteroepitaxy beyond the limits of conventional atomic systems.
Xiaowei Liu   +9 more
wiley   +1 more source

Understanding Operando Water Management in Hydroxide‐Exchange‐Membrane Fuel Cells

open access: yesAdvanced Materials Interfaces, EarlyView.
Effective water management is vital for high‐performance hydroxide‐exchange‐membrane fuel cells. Using a custom water‐flux station, this study quantifies how membrane thickness, microporous layers, and operating conditions dictate internal water transport.
Catherine M. Weiss   +4 more
wiley   +1 more source

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