Contemporary Accounting Research, EarlyView.ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley +1 more source
Big data approaches, overcoming critical limitations, and enhanced optical and environmental stability of Al<sub>2</sub>O<sub>3</sub>/Ti/Al<sub>2</sub>O<sub>3</sub> colored solar-selective absorber coatings. [PDF]
Sci RepLai YT, Lai FD, Lin TY, Lai HC.
europepmc +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen +3 more
wiley +1 more source
Development of Loop-Mediated Isothermal Amplification (LAMP) Methods for Rapid Identification of Nephrotoxic <i>Amanita</i> Species. [PDF]
MycobiologyLai M, Duan P, He Z, Zhang P, Chen Z.
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Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source
Negative CO<sub>2</sub> emissions for long-term mitigation of extremes in land hydrological cycle. [PDF]
Nat CommunShin J +10 more
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Accounting &Finance, EarlyView.ABSTRACT Given recent developments in the corporate reporting regulatory landscape, we provide a more comprehensive understanding of Integrated Reporting (IR) evolution and propose an enhanced version of the IR Framework. This enhanced framework incorporates new narratives and conceptualizations, introducing innovative perspectives that challenge and ...
Valentina Beretta +2 more
wiley +1 more source
Plasma brain-derived p-Tau217 outperforms other p-Tau species in detecting abnormal brain amyloid in an Asian cohort of older people with cerebrovascular disease burden. [PDF]
J Prev Alzheimers DisChong JR +7 more
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Addiction, EarlyView.Abstract Background and aims There has been an extensive literature describing the elevated risk of drug‐related death following an individual's release from prison; however, few previous studies have reported nationally representative samples or provided granular detail as to which individual drugs were deemed implicated in death.
Emmert Roberts +2 more
wiley +1 more source
Assessing rice yield responses to climate change scenarios using a crop simulation model. [PDF]
PeerJBaydar A.
europepmc +1 more source