Results 61 to 70 of about 7,895,039 (276)

Audit committee effectiveness in times of crisis: Empirical insights on key audit matters disclosure

Heritage and Sustainable Development
This study investigates the relationship between audit committee (AC) effectiveness and key audit matter (KAM) disclosure in non-financial listed companies in GCC countries with COVID-19 as a moderator.
Sajead Mowafaq Alshdaifat, Mohammed W.A. Saleh, Marwan Mansour, Abedulwale Khassawneh, Mohammad Fawzi Shubita, Jalal Rajeh Hanaysha, Ebrahim Mohammed Al-Matari, Murad Abdulsalam Qamhan, Mahmaod Alrawad   +8 more
doaj   +1 more source

Audit report lag and key audit matters in Australia

International Journal of Disclosure and Governance
Abstract We aim to investigate the impact of mandatory key audit matters (KAMs) disclosure on audit report lag (ARL). Additionally, we examine the potential moderating effect of firm size on the association between KAMs and ARL. We conduct Ordinary Least Square regression analyses using a sample of 602 firm-year observations from 2018 to 2020.
Md. Mustafizur Rahaman, Md. Borhan Uddin Bhuiyan   +1 more
openaire   +3 more sources

Eutectic Gallium‐Indium as a Potential Non‐Toxic Replacement in Mercury Intrusion Porosimetry

Advanced Materials Technologies, EarlyView.
A practical alternative to mercury intrusion porosimetry is presented using non‐oxidized eutectic gallium‐indium. An eGaIn Filling Station enables oxygen‐free preparation of standard penetrometers, and the resulting measurements faithfully reproduce pore‐size distributions and intrusion volumes measured with mercury across several standard reference ...
Denis Schuetz, Michael F. Noisternig, Manuel Brandstaetter, Valentin Seyfried, Norbert Reitinger, Bernhard Nell, Alexander Kasper, Riaz Ahmad, Martin Thomas   +8 more
wiley   +1 more source

Key audit matters - do they matter?

, 2023
Masterarbeit Universität Graz ...
openaire   +1 more source

LLM‐Integrated Human–Robot Interaction System for Microrobots

Advanced Robotics Research, EarlyView.
This paper proposes an LLM‐based control framework for guiding microrobots using human natural language. This framework can convert the natural human speech into safe and executable command sets for reliable navigation in complex environments. The experimental results show high accuracy and robustness in task performance, demonstrating the potential of
Bairong Zhu, Amar Salehi, Tingting Yu
wiley   +1 more source

Intelligent Micro/Nanorobots for Targeted Interventional Therapy: From Bench to Clinic

Advanced Robotics Research, EarlyView.
Zirui Zhang et al. reviewed the application and challenges of mobile nanomachines in interventional therapy. By converting exogenous energy, including chemical, magnetic, optical, and ultrasonic sources, into mechanical forces, micro/nanorobots (MNRs) enable precise actuation at unprecedented scales. Evolving far beyond traditional drug delivery, these
Zirui Zhang, Yu Dong, Yongsheng Du, Rui Gao, Lin Zhang, Fei Tong   +5 more
wiley   +1 more source

A Study of Key Audit Matters Disclosure

Modern Economy, 2020
With the continuous development of the capital market, the quality requirements for the audit reports of listed companies are becoming stricter and stricter. On December 23, 2016, China officially released the auditing standards of China certified public accountants no.1504—communicating key audit matters in audit reports.
openaire   +2 more sources

Machine Learning for Green Solvents: Assessment, Selection and Substitution

Advanced Science, EarlyView.
Environmental regulations have intensified demand for green solvents, but discovery is limited by Solvent Selection Guides (SSGs) that quantify solvent sustainability. Training a machine learning model on GlaxoSmithKline SSG, a database of sustainability metrics for 10,189 solvents, GreenSolventDB is developed. Integrated with Hansen solubility metrics,
Rohan Datta, Janhavi Nistane, Abhishek Sose, Harikrishna Sahu, Rampi Ramprasad   +4 more
wiley   +1 more source

Other title: Compliance and Control Audit Reports published in 2010; Other title: Financial and Compliance Audit Reports published in 2010

, 2010
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Financial and Compliance Audit Report : Kansas Public Employees Retirement System, Fiscal Year 2010 (December 2010) Compliance and Control Audit Report : American ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

ML Workflows for Screening Degradation‐Relevant Properties of Forever Chemicals

Advanced Science, EarlyView.
The environmental persistence of per‐ and polyfluoroalkyl substances (PFAS) necessitates efficient remediation strategies. This study presents physics‐informed machine learning workflows that accurately predict critical degradation properties, including bond dissociation energies and polarizability.
Pranoy Ray, Andrew R. Castillo, Manoj Kolel‐Veetil, Surya R. Kalidindi   +3 more
wiley   +1 more source