Results 81 to 90 of about 245,724 (349)

Does the disclosure of key audit matters improve the audit quality for sustainable development: Empirical evidence from China. [PDF]

PLoS One, 2023
Lin J.
europepmc   +1 more source

THE READABILITY OF KEY AUDIT MATTERS PARAGRAPH IN AUDITOR'S REPORT: A STUDY FROM ASEAN COUNTRIES

, 2023
Dwi Jayanti, Eliza Fatima
openalex   +2 more sources

MicrobeDiscover: A Knowledge Graph–Enabled AI Framework for Identifying Microbes for Inorganic Nanomaterial Biosynthesis

Advanced Science, EarlyView.
Microbial synthesis of nanomaterials (NMs) is eco‐friendly, but the screening of microorganisms is limited by inefficient traditional methods (currently only involving∽400 microorganisms/90 NMs). We propose AI framework MicrobeDiscover, integrating a knowledge graph of microbe‐NM interactions.
Ludi Wang, Hexing Han, Yufeng Liu, Zhiyuan Ning, Yujie Ma, Haidan Wang, Jinling Xu, Qiansheng Huang, Wenjuan Cui, Yuanchun Zhou, Yang Gao, Bin Wang, Yi Du   +12 more
wiley   +1 more source

Assessing the Quality and Transparency of Financial Audit Reporting in the Context of Gender Differences – Evidence from Companies Listed on the Regulated Market

Scientific Annals of Economics and Business
Analyzing the impact of gender differences in financial auditing has become an important research issue with the aim of promoting equity and fairness within profession, on the one hand, and to determine the impact that gender disparities may have on ...
Maria Grosu, Bogdan Narcis Fîrțescu, Raluca Andreev, Camelia Cătălina Mihalciuc   +3 more
doaj   +1 more source

Compensatory Interplay Between Clarin‐1 and Clarin‐2 Deafness‐Associated Proteins Governs Phenotypic Variability in Hearing

Advanced Science, EarlyView.
Functional compensation between clarin‐1 and clarin‐2 in cochlear hair cells. Hearing loss associated with CLRN1 mutations shows striking phenotypic variability; however, the underlying mechanisms remain poorly understood. This study reveals that clarin‐1 and clarin‐2 function cooperatively in cochlear hair cells to sustain mechanoelectrical ...
Maureen Wentling, Aïda Yakhlef Sanchez, Nicolas Thelen, Müge Senarisoy, Maria Hogg, Steven Condamine, Andrea Lelli, Emilia Wysocka, Pranav Patni, Sandrine Vitry, Kerem Yasin Yildizhan, Sébastien Le Gal, Sylvie Nouaille, Michael R. Bowl, Marc Thiry, Didier Dulon, Sedigheh Delmaghani, Aziz El‐Amraoui   +17 more
wiley   +1 more source

Text similarity, boilerplates and their determinants in key audit matters disclosure

, 2023
Tobias Carlé, Nicolas Pappert, Reiner Quick   +2 more
openalex   +2 more sources

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

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

Disclosure of Key Audit Matters and Audit Fees

Frontiers in Business, Economics and Management
Since the financial crisis in 2008, countries have been exploring new ways to reform audit reports. Keeping pace with the reform of international auditing standards and significantly improving the information richness and communication efficiency of audit reports, China's Ministry of Finance issued the new Audit Reporting Standard No.
openaire   +1 more source

Electro‐Chemo‐Mechanical Coupling in Composite Cathodes of Sulfide‐Based All‐Solid‐State Batteries: Pathways, Degradation, and Design Rules

Advanced Science, EarlyView.
This review provides an integrated framework for achieving superior electrochemical performance in sulfide‐based all‐solid‐state batteries. It first delineates mechano‐electrochemical failure modes of cathode active materials and solid electrolytes, then outlines engineering principles for particle morphology, electronic and ionic conduction, and ...
Gawon Song, Seonghyun Lee, Minseon Lee, Junsung Park, Kyu Tae Lee   +4 more
wiley   +1 more source