Results 141 to 150 of about 45,021 (303)

Quantitative Photo‐Reforming of Biomass to CO Spurred by In Situ Protonation of Carbon Dioxide Radical Anions

open access: yesAngewandte Chemie, EarlyView.
A “two‐in‐one” photoreduction strategy enabled by electron‐rich yolk Cd species both remote from and adjacent to sulfur vacancies is delivered to be ultraselective for the reduction of O2 and •CO2− in situ formed on the shell Bi2S3 composition (hole) by water oxidation and oxidative C–C cleavage of various biomass organic acids, furnishing CO with > 99%
Tengyu Liu   +5 more
wiley   +2 more sources

Audit quality, public ownership and firms' discretionary accruals management. [PDF]

open access: yes
Francis et al. (1999) and Becker et al. (1998) report evidence that audit quality acts as a constraint on both income-increasing and income-decreasing earnings management in public firms. These results raise several interesting questions.
Gaeremynck, Ann   +2 more
core  

Judicial Perspectives on Neurodiversity in Queensland Courts, Tribunals and Commissions: Experiences With Disclosure and Witness Credibility

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Little is known about the impacts of the disclosure, or the non‐disclosure, of medical conditions associated with neurodiversity in the context of court proceedings and hearings before tribunals and commissions. This paper examines the experiences of twenty‐three Queensland Judges, Magistrates, and Tribunal and Commission Members with ...
Danielle Bozin   +5 more
wiley   +1 more source

Quality assessment of state land internal audit agency of Ukraine based on risk-oriented approach

open access: yesVìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2015
The article stipulates that in modern conditions of development and reform of the national system of state financial control to the fore the issue of quality, which is an integral part of - or the provision of a service or product produced.
N.G. Vugovska, О.L. Steblyanko
doaj  

Internal audit report

open access: yes, 2019
The objective for this report is to facilitate Management’s assessment of risks that threaten the achievement of its objectives for the Pavement Management – Data Quality activity and to assess the adequacy of the design of internal controls to manage ...
South Carolina State Auditor, Internal Audit Services
core  

‘We Are Australia’: Unpacking Aboriginal and Torres Strait Islander People's Understandings and Experiences of Australian Identity

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Aboriginal and Torres Strait Islander people are the oldest living custodians in the world. However, Australian identity has been purposefully established to exclude Aboriginal and Torres Strait Islander people, contributing to systemic oppression and harmful consequences. Understanding the perspectives and experiences of Aboriginal and Torres
Jack Farrugia, Jonathan Bullen
wiley   +1 more source

Assessing Internal Audit Quality

open access: yes, 2006
Internal audit quality is an issue of great importance to both the internal and external audit professions. PCAOB Auditing Standard No 2 highlights this importance when addressing the reliance that the external auditor can place on the internal audit ...
Gramling, Audrey A.   +1 more
core  

Barriers and Enablers for Effective Support Coordination in the National Disability Insurance Scheme

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Support coordinators act as intermediaries between the National Disability Insurance Scheme (NDIS) and participants, facilitating access to funded supports. To optimise outcomes, they must navigate NDIS complexities, identify services that meet individual needs and engage with diverse stakeholders.
Sharyn McDonald   +3 more
wiley   +1 more source

Does audit quality mediate the effect of information technology and competence on internal audit

open access: yesJurnal Akuntansi dan Auditing Indonesia
The effectiveness of the internal audit function plays a vital role in the government system’s detection of all fraud risks in an organization. Therefore, this study aims to examine the effects of information technology, competence and professional ...
Miryam Lonto, Aditya Pandowo
doaj  

How to Conduct an Internal Quality Audit [PDF]

open access: yes, 2004
Internal quality audit is an important step in implementing ISO 9000 quality management system. Internal quality audits shall be scheduled on the basis of the status and importance of the activity to be audited and shall be carried out by personnel ...
Chowdhury, K.K.
core  

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