Results 41 to 50 of about 514,252 (297)
Auditor Independence and Audit Risk: A Reconceptualization [PDF]
Journal of International Accounting Research, 2005 The principles-based U.K. regulatory framework for auditor independence (Chartered Accountants Joint Ethics Committee 1996), which was adopted in 1997, identifies threats to independence in fact, independence in appearance, and the safeguards that control these threats.
Fearnley, Stella +2 more
openaire +1 more source
Arthritis Care &Research, Accepted Article.Aims We investigated whether a diagnosis of rheumatoid arthritis (RA) affects the quality of inpatient acute myocardial infarction (AMI) care and long‐term mortality post‐AMI. Methods We analysed data from 784,091 adults, 6,047 with a diagnosis of RA, from England and Wales hospitalised with AMI between 2005 and 2019 from the MINAP registry, linked ...
Megan Butler +8 more
wiley +1 more source
Peptide Sequencing With Single Acid Resolution Using a Sub‐Nanometer Diameter Pore
Advanced Functional Materials, EarlyView.To sequence a single molecule of Aβ1−42–sodium dodecyl sulfate (SDS), the aggregate is forced through a sub‐nanopore 0.4 nm in diameter spanning a 4.0 nm thick membrane. The figure is a visual molecular dynamics (VMD) snapshot depicting the translocation of Aβ1−42–SDS through the pore; only the peptide, the SDS, the Na+ (yellow/green) and Cl− (cyan ...
Apurba Paul +8 more
wiley +1 more source
Do the unusual resignations of independent directors affect auditors' professional judgment?
PLoS ONEIn Kangmei's first trial judgment, where the independent directors faced significant joint and several liabilities, it triggered a "wave" of resignations among independent directors of listed companies.
Li Zhang, Zigui Li
doaj +1 more source
Factors affecting independent audit committee members' effectiveness - the case of listed firms on Bursa Malaysia [PDF]
, 2012 Studies on audit committee effectiveness have so far examined the relationship between significant presence of independent directors and the establishment of influential independent standpoint on the committee’s decision-making.
Heravi, Saed +3 more
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Artificial Intelligence as the Next Visionary in Liquid Crystal Research
Advanced Functional Materials, EarlyView.The functions of AI in the research laboratory are becoming increasingly sophisticated, allowing the entire process of hypothesis formulation, material design, synthesis, experimental design, and reiterative testing to be automated. In our work, we conceive how the incorporation of AI in the laboratory environment will transform the role and ...
Mert O. Astam +2 more
wiley +1 more source
Jurnal Akademi Akuntansi, 2019 This study aims to examine and analyze the effect of corporate governance to tax avoidance. Corporate governance is projected with two independent variables, there are proportion of independent commissioners and the number of audit committees.
Agustin Dwi Haryanti
doaj +1 more source
Financial Distress In Indonesia: Viewed From Governance Structure
Jurnal Riset Akuntansi dan Keuangan, 2020 This study aims to determine the effect of managerial ownership, institutional ownership, the proportion of independent commissioners, the size of the audit committee, the independence of the audit committee, and the number of audit committee meetings on
Aristanti Widyaningsih
doaj +1 more source
The expectation gap in auditing [PDF]
Accounting, 2016 There is a concern that auditors and the public may have different beliefs about the auditors’ responsibilities and the messages delivered by audit reports.
Saeid Jabbarzadeh Kangarluie +1 more
doaj +1 more source
THE EFFECT OF SURPLUS FREE CASH FLOW AND AUDIT QUALITY ON EARNINGS MANAGEMENT (Empirical Study on Manufacturing Companies Listed on The Indonesia Stock Exchange from 2013-2016) [PDF]
, 2017 This study aims to investigate the influence of surplus free cash flow on earnings management, as well as the interaction between audit quality and surplus free cash flow.
ABDURACHMAN, Abdurachman, FUAD, Fuad
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