Results 111 to 120 of about 514,252 (297)

Auditor Independence-Its Importance to the External Auditor's Role in Banking Regulation and Supervision [PDF]

open access: yes, 2011
The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial
Ojo, Mariane.B.
core  

Enhanced Photocatalytic Wastewater Purification and Bacterial Elimination via Copper Ion Irradiation‐Induced Modification of BiOCl

open access: yesAdvanced Science, EarlyView.
This study presents a copper ion irradiation method to achieve the modification function of BiOCl. By using high‐energy ion beams to introduce impurity ions inside the material, the intrinsic electric field of BiOCl is optimized, promoting the separation of photogenerated carriers and enhancing the photocatalytic activity.
Sihan Ma   +12 more
wiley   +1 more source

Independent Directors with Industrial Expertise, Audit Complexity, and Audit Fee

open access: yesChina Accounting and Finance Review, 2013
AbstractThis paper aims to investigate the impact of independent directors with industrial expertise on the association between audit complexity and audit fee. About 50 per cent of China’s listed companies hire industry experts as independent directors.
Ziye Zhao, Jing Zhou
openaire   +1 more source

ML Workflows for Screening Degradation‐Relevant Properties of Forever Chemicals

open access: yesAdvanced Science, EarlyView.
The environmental persistence of per‐ and polyfluoroalkyl substances (PFAS) necessitates efficient remediation strategies. This study presents physics‐informed machine learning workflows that accurately predict critical degradation properties, including bond dissociation energies and polarizability.
Pranoy Ray   +3 more
wiley   +1 more source

Audit the Federal Reserve? [PDF]

open access: yes
An independent institute for monetary statistics is needed in the United States, says William Barnett in paper to appear in the journal, Central Banking.
William Barnett
core  

Generative Artificial Intelligence Shaping the Future of Agri‐Food Innovation

open access: yesAgriFood: Journal of Agricultural Products for Food, EarlyView.
Emerging use cases of generative artificial intelligence in agri‐food innovation. ABSTRACT The recent surge in generative artificial intelligence (AI), typified by models such as GPT, diffusion models, and large vision‐language architectures, has begun to influence the agri‐food sector.
Jun‐Li Xu   +2 more
wiley   +1 more source

PENGARUH KOMITE AUDIT, AUDIT INTERNAL, DAN AUDIT EKSTERNAL TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2011) [PDF]

open access: yes, 2013
This study aimed to analyze the influence of audit committees , internal audit and external audit of the management of corporate profits . Securities and Exchange Commission issued rules to any manufacturing company to establish an audit committee ...
PURWANTO, Agus, WAHID , Nurrahman
core  

Disentangling the relationships between denomination of origin regulatory councils activities and Spanish wineries' export performance

open access: yesAgribusiness, EarlyView.
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin   +1 more
wiley   +1 more source

Pengaruh Kompetensi, Independesi, Tekanan Waktu, Pengalaman, Dan Etika Auditor Terhadap Kualitas Audit ( Studi pada Kantor Akuntan Publik di Jawa Tengah ) [PDF]

open access: yes, 2016
This study quantitative study that is specific to evaluate the relationship of competence, independence, time budged pressure, experience, and ethical of auditors to audit quality. This study was conducted by distribusing questionnaries to KAP in Central
, Eny Kusumawati, SE, MM,AK,CA   +1 more
core  

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó   +3 more
wiley   +1 more source

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