Results 111 to 120 of about 3,270,843 (391)

Auditor independence, audit committee quality and internal control weaknesses [PDF]

open access: yes
In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses.
Sorin-Sandu Vinatoru, Sorinel Domnisoru
core  

Sustainability Strategies in the Cocoa‐Chocolate Value Chain: An Analysis Using Stakeholder Theory, Global Value Chain Theory, and Resource Dependence Theory

open access: yesAgribusiness, EarlyView.
ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner   +3 more
wiley   +1 more source

Elucidating Ligand‐Dependent Selectivities in Pd‐Catalyzed C–H Activations

open access: yesAngewandte Chemie, EarlyView.
Strategies to understand ligand effects on regioselectivities of C–H activation processes were investigated using an alkynylation of thiophenes as a model system. The results shed light on the role of dispersion models for the correct prediction of reaction outcomes and propose new roles for the solvent and silver additive.
Fritz Deufel   +2 more
wiley   +2 more sources

Creating Shared Value as an Antecedent of Value Co‐Creation: B2B Relationships in the Agri‐Food Sector

open access: yesAgribusiness, EarlyView.
ABSTRACT This study analyzes the effects of value co‐creation and creation of shared value in agricultural input marketing. This study used a sample of 178 agricultural companies in Costa Rica. The data were analyzed using partial least squares structural equation modeling (PLS‐SEM) with SMART PLS software. Our findings reveal the significant influence
Luis Ricardo Solís‐Rivera   +1 more
wiley   +1 more source

Solvation Entropy as a Lever for Steering the Macroscopic Properties of a Functional Supramolecular Helical Polymer

open access: yesAngewandte Chemie, EarlyView.
The structural transition between the two fully‐characterized states of a supramolecular helical hydrogen‐bonded polymer (represented as blue and light pink stacks) can be predictably varied over 85 K by changing the nature and amount of cosolvent; entropy of solvation (schematized as solvents of different sizes) is the main lever to tune the ...
Huanjun Kong   +12 more
wiley   +2 more sources

INTERNAL AUDIT - A KEY ELEMENT OF CORPORATE GOVERNANCE IN CREDIT INSTITUTIONS [PDF]

open access: yes
The world has always been in constant change and evolution, but the rate atwhich changes and the evolution of humanity take place has dramatically increased over thepast 70 years.
Ciprian Mihailescu, Corina Ducu
core  

Developing a Clinician‐Friendly Online Dynamic Nomogram for Survival Prediction in Colon Cancer Patients

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
This study developed a user‐friendly online dynamic nomogram using Bayesian model averaging to predict survival in colon cancer patients. Drawing on data from over 2400 cases, the model demonstrated strong predictive accuracy and was externally validated, offering a practical tool to support personalised clinical decision‐making.
Mohammad Asghari‐Jafarabadi   +4 more
wiley   +1 more source

The effects of competence, independence, audit work, and communication on the effectiveness of internal audit

open access: yesJournal of Economics, Business & Accountancy Ventura, 2019
The purpose of this study was to examine the effect of competence, independence, audit work and communication on internal audit effectiveness. This research is still relevant due to lacking in internal audit function as there are still many corruption ...
Dyah Setyaningrum, Cris Kuntadi
doaj   +1 more source

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