Results 61 to 70 of about 6,408,925 (282)

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

Strong Coupling in Bulk Nanoplasmonic Nanoplatelet Perovskite Scintillators

Advanced Materials, EarlyView.
A bulk scintillating nanocomposite is engineered from CsPbBr3 nanoplatelets and Ag nanocubes to support exciton–plasmon strong coupling under X‐ray excitation. The resulting hybrid polaritonic states appear directly in radioluminescence, opening a route toward polariton‐enabled scintillator design beyond conventional Purcell enhancement.
Michal Makowski, Dominik Kowal, Anna Pniakowska, Kamil Misztal, Mohanad Saadeldin Eid, Joanna Cybinska, Winicjusz Drozdowski, Benoit Mahler, Christophe Dujardin, Detlef Hommel, Liang Jie Wong, Dennis Schaart, Sergio Brovelli, Muhammad Danang Birowosuto   +13 more
wiley   +1 more source

Key audit matters - do they matter?

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

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

The Consequences of Disclosing Key audit Matters on Investors' Judgment and Decision-making [PDF]

پژوهش‌های تجربی حسابداری
In 2022, the disclosure of Key Audit Matters (KAMs) became mandatory to enhance the informational value of the auditor’s report. These disclosures aim to provide valuable information for investor decision-making, enabling them to better evaluate earnings
Zohre Heydari, Shahnaz Mashayekh
doaj   +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

Unofficial audit team size and response to audit risk: evidence from the use of the work of specialists

China Journal of Accounting Studies
This paper examines whether unofficial audit team size affects auditors’ responses to audit risk. We find that larger unofficial audit teams are less likely to engage specialists, indicating weaker audit risk responses.
Zhiying Hu, Jing Lu
doaj   +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

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

Process of Disclosing Key Audit Matters in Audit Report: Grounded Theory [PDF]

پژوهش‌های تجربی حسابداری
Since 2022, disclosing key audit matters (KAMs) has been required, aiming to enhance the information content of audit reports. KAMs are challenging issues that have played a vital role in the audit process.
Hoda Eskandar, Erfan Safdel
doaj   +1 more source