Results 91 to 100 of about 245,724 (349)
Study on The Governance Effect of Key Audit Matters Disclosure on Surplus Management
Ziang Zhao
openalex +2 more sources
In this work, the challenging green ammonia evolution is addressed by developing a photothermal system that utilizes nitrogen and natural seawater under simulated solar irradiation, employing ruthenium‐doped barium tantalum oxynitride semiconductors.
Yiyang Li +4 more
wiley +1 more source
Pengaruh Pengungkapan Key Audit Matters, Opini Audit Dan Fee Audit Terhadap Audit Delay
Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan key audit matters, opini audit dan fee audit terhadap waktu penyampaian laporan keuangan auditan atau yang dikenal audit delay. Penelitian ini dilakukan pada perusahaan sektor Properti & Real Estate yang terdaftar di Bursa Efek Indonesia pada tahun 2022.
Ruslan Peeso Kumaunang +2 more
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A Study of Key Audit Matters Disclosure
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
El nuevo modelo de informe de auditoría : el impacto de las cuestiones clave de la auditoría (Key Audit Matters) [PDF]
Manuel Rejón Lopéz
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This study investigates the feasibility of scaling up Prussian White (PW)‐based cathode manufacturing at a pilot scale. Through careful PW dehydration combined with optimized aqueous processing, we report the stepwise development of industrially relevant 1 Ah pouch cells and evaluate their performance under various conditions.
Faduma M. Maddar +7 more
wiley +1 more source
New tendencies in audit reporting, examples of good practices BVB
The study presents relevant aspects regarding the evolution of the audit reporting after the economic recession. The motivation of the author to tackle this topic about the new tendencies in audit reporting was the actuality and importance granted to the
doaj +1 more source
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 +4 more
wiley +1 more source
Determinasi Pengungkapan Key Audit Matters: Perspektif Teori Audit Expectation Gap
This study aims to explore the factors influencing the disclosure of Key Audit Matters (KAM) in audit reports, using the Audit Expectation Gap Theory as a theoretical framework. Based on a literature review of 15 articles published between 2020 and 2025, it was found that factors such as company characteristics (size and complexity), auditor ...
null Fatkhur Rohman +4 more
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AN ANALYSIS OF THE BORSA ISTANBUL MANUFACTURING COMPANIES ON THE KEY AUDIT MATTERS
Alper TAZEGÜL
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