Results 51 to 60 of about 29,238 (307)

Joint audit, audit market concentration, and audit quality: Perceptions of stakeholders in the UAE

Corporate Ownership and Control, 2020
The present study is intended to scholarly explore auditors’ perceptions regarding joint audits; whether it can improve audit quality. To reach this goal, participants were enrolled from Big 4, non-Big 4, and other stockholders. In addition, the present study examines the perception of the same stakeholders in terms of how audit concentration affects ...
Yasser Barghathi, Esinath Ndiweni, Alhashmi Aboubaker Lasyoud   +2 more
openaire   +2 more sources

Leveraging Artificial Intelligence and Large Language Models for Cancer Immunotherapy

Advanced Science, EarlyView.
Cancer immunotherapy faces challenges in predicting treatment responses and understanding resistance mechanisms. Artificial intelligence (AI) and machine learning (ML) offer powerful solutions for cancer immunotherapy in patient stratification, biomarker discovery, treatment strategy optimization, and foundation model development.
Xinchao Wu, Mengtao Sun, Lusheng Li, Jieqiong Wang, Shibiao Wan   +4 more
wiley   +1 more source

Do audit attributes impact earnings quality? Evidence from India [PDF]

AJAR (Asian Journal of Accounting Research)
Purpose – The present study's goal is to analyze the impact of audit quality (AQ) on earnings quality (EQ) using different audit attributes. The study shows empirical evidence from India, considered an emerging market.
Deepak Verma, Varun Dawar, Pankaj Chaudhary   +2 more
doaj   +1 more source

Multimodal Wearable Biosensing Meets Multidomain AI: A Pathway to Decentralized Healthcare

Advanced Science, EarlyView.
Multimodal biosensing meets multidomain AI. Wearable biosensors capture complementary biochemical and physiological signals, while cross‐device, population‐aware learning aligns noisy, heterogeneous streams. This Review distills key sensing modalities, fusion and calibration strategies, and privacy‐preserving deployment pathways that transform ...
Chenshu Liu, Haolin Fan, Minwoo Kim, Tong Zhou, Pinyi Yang, Lingdi Zhao, Yiran Wang, Ziyuan Che, Chia‐Wei Liu, Bingbing Li, Yangzhi Zhu   +10 more
wiley   +1 more source

Enhanced Photocatalytic Wastewater Purification and Bacterial Elimination via Copper Ion Irradiation‐Induced Modification of BiOCl

Advanced Science, EarlyView.
This study presents a copper ion irradiation method to achieve the modification function of BiOCl. By using high‐energy ion beams to introduce impurity ions inside the material, the intrinsic electric field of BiOCl is optimized, promoting the separation of photogenerated carriers and enhancing the photocatalytic activity.
Sihan Ma, Dewang Cui, Jianglong Kong, Wentao Li, Zheng Han, Yipeng Li, Shidong Zhang, Xinglin Yu, Deng Long, Xue Bai, Lin Wang, Guang Ran, Zhijun Zhao   +12 more
wiley   +1 more source

"MAGIC" FORMULA OF THE JOINT AUDITS IN RAISING REVENUE THROUGH WEEDING OUT CORRUPT PRACTICES (BASED ON ROMANIA AND MOLDOVA CASES) [PDF]

Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2015
Around one trillion Euros is lost to tax evasion and avoidance every year in the EU. In this context, governments have increasingly been tempted to turn to cross-border audits to secure needed resources and expertise to assist in ensuring international ...
Diana CRICLIVAIA
doaj  

The Future of Hydrogen‐Powered Aviation: Technologies, Challenges, and a Strategic Roadmap for Sustainable Decarbonization

Advanced Energy and Sustainability Research, EarlyView.
Hydrogen‐powered aviation offers a transformative pathway to zero‐emission flight by eliminating in‐flight CO2 emissions. Key considerations include propulsion systems (fuel cells and hydrogen combustion), cryogenic storage and insulation challenges, infrastructure and cost barriers, and supply‐chain constraints.
Mubasshira, Md Mahbubur Rahman, Karib Hassan Khan, Md Nizam Uddin, Dewan Hafiz Nabil   +4 more
wiley   +1 more source

Disentangling the relationships between denomination of origin regulatory councils activities and Spanish wineries' export performance

Agribusiness, EarlyView.
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin, Marta Fernández‐Olmos   +1 more
wiley   +1 more source

Joint and several liability, litigation preconditions and audit quality

China Journal of Accounting Studies, 2020
The paper examines the economic effects of the trial judgement of joint and several liability on BDO China. Our study has the following findings: first, the capital market regarded the judgement as a signal to strengthen investor protection; second, the ...
Qiao Zheng, Junsheng Zhang, Yue Qi
doaj   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

Agribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source