Pengaruh Kualitas Komite Audit dan Ukuran Kantor Akuntan Publik terhadap Manajemen Laba
This study aims to determine the effect of the quality of the audit committee and the size of the public accounting firm on earnings management. The audit committee uses the proxy size of the audit committee, the number of audit committee meetings, the ...
Nazila Alfiyasahra +1 more
doaj +1 more source
PERCEIVED EFFECTIVENESS OF FRAUD DETECTION AUDIT PROCEDURES IN GOODS AND SERVICES EXPENDITURES [PDF]
The aims of this research is to examine the perceptions of auditors about the effectiveness of standard audit procedures in detecting fraud in goods and services expenditures.
CHARIRI, Anis +1 more
core
A new cerebrocortical organoid model using isogenic hiPSCs with familial Alzheimer's mutations recapitulates key AD features, including amyloid‐beta and phospho‐Tau aggregation, neuronal hyperexcitability, and synapse loss. Single‐cell RNA‐seq reveals aberrant pathways in excitatory and inhibitory neurons.
Sergio R. Labra +23 more
wiley +1 more source
FINANCIAL AUDIT MANAGEMENT [PDF]
Financial audit expresses, as its main aim, an opinion on the extent to which the financial statements present a true and fair view of the entity’s economic affairs at the balance sheet date and the results for the year ended, in compliance with the laws
Ana PISLEAG
core
PENGARUH KUALITAS DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG (Studi Kasus pada Kantor Akuntan Publik yang Mengaudit Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016) [PDF]
This research aims to examine and find the empirical evidences about the effect of audit tenure and quality (audit firm subsector-industry-specialization and audit firm reputation) to audit report lag.
JANUARTI, Indira, TITISARI, Galuh
core
Do Audit Fees and Auditor Independence Influence Audit Quality?
In this paper, we examine whether audit fees and independence affect audit quality in the context of Nigeria poor corporate governance setting. We use a sample of 12 quoted industrial goods firms from the Nigerian Exchange Group over 2006-2020, yielding 180 observations. We provide the first evidence on the effect of audit fees on audit quality.
Yahaya, Onipe Adabenege +1 more
openaire +1 more source
NuSAP Safeguards Centriole Integrity to Mediate CEP57‐CEP152 Torus Recruitment for Proper Engagement
This study reveals a novel role for the microtubule stabilizer NuSAP at centrioles. NuSAP depletion destabilizes the centriole's tubulin structure, causing premature disengagement, PCM defects, and mis‐localization of the CEP57‐CEP63‐CEP152 complex. By reinforcing centriole architecture, NuSAP enables early CEP57 loading and initiates a newly proposed ...
Shiyu Zhang +8 more
wiley +1 more source
The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder’s concern.An auditor is an independent ...
Shinta Permata Sari +2 more
doaj +1 more source
Pengaruh Audit Client Tenure, Audit Delay, Opinion Shopping, Dan Proporsi Komisaris Independen Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Real Estate and Property Yang Terdaftar Di Bei Tahun 2007-2012 [PDF]
The main purpose of this research is examining and knowing the efffects of audit client tenure, audit delay, opinion shopping, and proportion of independent commissioner on going concern opinion audit.
Mariani, M. (Mariani) +2 more
core
Machine Learning for Green Solvents: Assessment, Selection and Substitution
Environmental regulations have intensified demand for green solvents, but discovery is limited by Solvent Selection Guides (SSGs) that quantify solvent sustainability. Training a machine learning model on GlaxoSmithKline SSG, a database of sustainability metrics for 10,189 solvents, GreenSolventDB is developed. Integrated with Hansen solubility metrics,
Rohan Datta +4 more
wiley +1 more source

