Impact of the joint provision of audit and non-audit services on the quality of external assurance of sustainability disclosures [PDF]
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 +1 more
doaj +1 more source
This study applies QSAR‐based new approach methodologies to 90 synthetic tattoo and permanent makeup pigments, revealing systemic links between their physicochemical properties and absorption, distribution, metabolism, and elimination profiles. The correlation‐driven analysis using SwissADME, ChemBCPP, and principal component analysis uncovers insights
Girija Bansod +10 more
wiley +1 more source
THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA [PDF]
The main objective of this study is to investigate factors influencing theamount of external audit fees in Romania. Of particular interest is the examination ofthe potential effect of the client size, client complexity, and the size of the audit firmon ...
Oana - Raluca Iosivan, Atanasiu Pop
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Do audit attributes impact earnings quality? Evidence from India [PDF]
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 +2 more
doaj +1 more source
Automating AI Discovery for Biomedicine Through Knowledge Graphs and Large Language Models Agents
This work proposes a novel framework that automates biomedical discovery by integrating knowledge graphs with multiagent large language models. A biologically aligned graph exploration strategy identifies hidden pathways between biomedical entities, and specialized agents use this pathway to iteratively design AI predictors and wet‐lab validation ...
Naafey Aamer +3 more
wiley +1 more source
AUDIT FEE ECONOMETRICAL MODELS AN OVERVIEW OF THE AUDITING RESEARCH LITERATURE [PDF]
Our research intends to present a literature review on studies regarding theaudit fee and its cost behavioral in relation to the audit process. The purpose of the paperis to enhance and synthesize the main results of auditing research literature ...
Oana Raluca Ivan
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Optimal Regulation of Auditing [PDF]
We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation is costly. The optimal audit standard falls short of the first-best audit quality, and is increasing in the riskiness of firms and in ...
Marco Pagano, Giovanni Immordino
core +2 more sources
"MAGIC" FORMULA OF THE JOINT AUDITS IN RAISING REVENUE THROUGH WEEDING OUT CORRUPT PRACTICES (BASED ON ROMANIA AND MOLDOVA CASES) [PDF]
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
LLM‐Based Scientific Assistants for Knowledge Extraction: Which Design Choices Matter?
A comprehensive framework for optimizing Large Language Models in domain‐specific applications is introduced. The LLM Playground integrates Prompt Engineering, knowledge augmentation, and advanced reasoning strategies to enable systematic comparison of architectures and base models.
David Exler +7 more
wiley +1 more source
Audit of the Ocean and Coastal Program of the Department of Land Conservation and Development
This archived document is maintained by the Oregon State Library as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes."December 2002."Mode of access: Internet from the Oregon ...
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