Results 41 to 50 of about 29,238 (307)

ANALISIS KUALITAS AUDIT TERHADAP MANAJEMEN LABA AKUNTANSI: STUDI PENDEKATAN COMPOSITE MEASURE VERSUS CONVENTIONAL MEASURE

Jurnal Akuntansi dan Keuangan Indonesia, 2012
This study investigates the effect of audit quality on earnings management behavior using a variety of audit quality proxies, either using a single proxy or a joint test of some proxies of audit quality.
Antonius Herusetya
doaj   +1 more source

PENGARUH FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP AUDIT DELAY

Jurnal Akuntansi Universitas Jember, 2022
Financial statements are the most important information for a company; therefore, the submission of financial reports must be timely so that the information provided remains reliable and relevant. Data from the Indonesia Stock Exchange shows that in 2021
Revira Luthfiyanti Pingass, Nunik Lestari Dewi   +1 more
doaj   +1 more source

Generative Models for Crystalline Materials

Advanced Materials, EarlyView.
Generative machine learning models are increasingly used in crystalline materials design. This review outlines major generative approaches and assesses their strengths and limitations. It also examines how generative models can be adapted to practical applications, discusses key experimental considerations for evaluating generated structures, and ...
Houssam Metni, Laura Ruple, Lauren N. Walters, Luca Torresi, Jonas Teufel, Henrik Schopmans, Jona Östreicher, Yumeng Zhang, Marlen Neubert, Yuri Koide, Kevin Steiner, Paul Link, Lukas Bär, Mariana Petrova, Gerbrand Ceder, Pascal Friederich   +15 more
wiley   +1 more source

Roadmap to Precision 3D Printing of Cellulose: Rheology‐Guided Formulation, Fidelity Assessment, and Application Horizons

Advanced Materials Technologies, EarlyView.
This critical review presents a comprehensive roadmap for the precision 3D printing of cellulose. Quantitative correlations link ink formulation and rheological properties to print fidelity and final material performance. This framework guides the development of advanced functional materials, from biomedical scaffolds to electromagnetic shielding ...
Majed Amini, Hadi Hosseini, Seyyed Alireza Hashemi, Mohammad Arjmand   +3 more
wiley   +1 more source

Grip and Grasp: Lizard Claw Inspired Robotic Manipulators

Advanced Robotics Research, EarlyView.
Our study identifies the most effective lizard claw shape for use as an end effector in a bioinspired robotic manipulator. By examining key geometric features and combining them into comparative indices, the Crotaphytus collaris claw is found to be the best fit.
Hyeon Lee, Kate Douglas, Asyiah Bray, Andrea Rummel, Parvez Alam   +4 more
wiley   +1 more source

Recent Advances and Perspectives on Field‐Effect Transistors for Artificial Visual Neuromorphic Systems

Advanced Science, EarlyView.
This review presents a comprehensive overview of FET‐based visual neuromorphic systems, covering their semiconductor materials, core device architectures, and operating mechanisms. It further reviews their implementation in emulating biological visual functions, addresses current technological challenges, and outlines future development directions. The
Liu Yaqian, Lang Menghua, Xu Yihang, Zhang Manyu, Lei Chunkang, Lu Xiaozhou, Dou Yi, Wang Lingli, Jiang Liying, Hu Yuanyuan, Chen Huipeng, Jiang Lang   +11 more
wiley   +1 more source

CO Spillover Is Not a Promoter for C─C Bond Formation in CO2 Electroreduction on Cu‐Ag Bimetallic Catalysts

Advanced Science, EarlyView.
CO spillover via the Cu‐Ag interface does not promote C‐C coupling. ABSTRACT Cu‐based bimetallic catalysts have been shown to improve the multi‐carbon (C2+) selectivity in CO2 electroreduction, with the assumption that CO spillover from the CO‐selective catalysts to adjacent Cu domains via their bimetallic interface promotes C–C coupling. Here, through
Beining Xu, Zhaochun Liu, Xinjuan Du, Wen Yan, Yunsong Yu, Ionut Tranca, Frederik Tielens, Ming Ma   +7 more
wiley   +1 more source

Compensatory Interplay Between Clarin‐1 and Clarin‐2 Deafness‐Associated Proteins Governs Phenotypic Variability in Hearing

Advanced Science, EarlyView.
Functional compensation between clarin‐1 and clarin‐2 in cochlear hair cells. Hearing loss associated with CLRN1 mutations shows striking phenotypic variability; however, the underlying mechanisms remain poorly understood. This study reveals that clarin‐1 and clarin‐2 function cooperatively in cochlear hair cells to sustain mechanoelectrical ...
Maureen Wentling, Aïda Yakhlef Sanchez, Nicolas Thelen, Müge Senarisoy, Maria Hogg, Steven Condamine, Andrea Lelli, Emilia Wysocka, Pranav Patni, Sandrine Vitry, Kerem Yasin Yildizhan, Sébastien Le Gal, Sylvie Nouaille, Michael R. Bowl, Marc Thiry, Didier Dulon, Sedigheh Delmaghani, Aziz El‐Amraoui   +17 more
wiley   +1 more source

The Impact of Audit Quality and Corporate Governance on Financial Segment Disclosure in Egypt

International Journal of Financial Studies
This paper examines the impact of audit quality and internal corporate governance mechanisms on segment disclosure. It uses manual content analysis to measure the levels of disclosure for a sample of Egyptian-listed companies from 2015 to 2023.
Engy Elsayed Abdelhak, Khaled Hussainey
doaj   +1 more source

Impact of the joint provision of audit and non-audit services on the quality of external assurance of sustainability disclosures [PDF]

Revista Contabilidade & Finanças
External assurance of sustainability disclosures plays a fundamental role in verifying the reliability and integrity of corporate information and is provided by independent professionals.
Gabriela Borges Silveira, Hans Michael van Bellen   +1 more
doaj   +1 more source