Results 101 to 110 of about 3,785 (228)

Does Gender Matter in Audit? Evidence on Earnings Management and Audit Delay from Croatia

Business Systems Research
There is an expanding body of research on the relationship between auditor gender and earnings management, based on the assumption that female auditors possess specific innate characteristics relevant to external audit quality.
Šušak Toni, Stapić Ivana
doaj   +1 more source

Impact of fraud in Europe: Causes and effects

Heliyon
This research aims to explore the impact of fraud on society, in general, and in the European Union, in particular. Methodologically, this research is divided into two analyses.
Sofia Ramos, Jose A. Perez-Lopez, Rute Abreu, Sara Nunes   +3 more
doaj   +1 more source

The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries

Heliyon
This study aims to investigate the effect of the COVID-19 pandemic on accrual-based earnings management (EM) based upon a sampling of 938 listed firms from four selected European countries (United Kingdom, Italy, Spain, and Türkiye) during 2016–2020.
Alpaslan Yaşar, Neriman Yalçın
doaj   +1 more source

M42高速钢表面HT-CVD TiC/TiN复合沉积层的磨损行为

, 2018
为了进一步扩大M42高速钢的应用范围,以TiCl4-CH4-N2-H2为反应体系,采用高温化学气相沉积法(HT-CVD)在M42高速钢表面制备了TiC/TiN复合沉积层。采用现代分析技术研究了不同载荷条件下该复合涂层的耐磨性能,分析了其磨损行为与磨损机理。结果表明:随着载荷的增加,TiC/TiN复合沉积层的摩擦系数和平均磨损率呈"台阶"式增长,耐磨性能逐渐下降;当载荷由10 N增至15 N时,由于TiC/TiN复合沉积层表面氧化层的润滑-减摩作用,有效地减缓了磨损表面裂纹的扩展与部分沉积层的剥落 ...
江南, 王少龙
core  

330-MHz radio continuum observations of the H II regions M42 and M43

, 1992
Restricted Access.A radio-continuum image of the Orion Nebula (M42 and M43) is presented that is made with a resolution of 57 arcsec at a frequency of 330 MHz. At this low frequency, the H II region M42 appears to be asymmetric on all scales exceeding an
Subrahmanyan, Ravi
core   +1 more source

The role of earnings management and audit fees in non-financial companies during crises

Central Bank Review
This study examines the mean difference and the indirect relationship between earnings management (measured by discretionary accruals) and audit fees.
Maria I. Kyriakou
doaj   +1 more source

Detection of ORF m42-encoded proteins and kinetics of CD45 down-regulation.

, 2016
(A) Predicted amino acid sequence of the m42 protein with the LPTY (dotted line) and PPSY (underlined) motifs and the putative membrane anchor (gray) marked.
Nadine Thiel (3385985), Kirsten A. Keyser (496385), Karen Wagner (496387), Stipan Jonjić (3371864), Melanie M. Brinkmann (185513), Martin Messerle (139659), Jennifer D. Oduro (3385988), Carina Elsner (3385973), Luka Cicin-Sain (3385982), Niels A. W. Lemmermann (437752), Anne Halenius (3385976), Tihana Lenac Roviš (3385979)   +11 more
core   +1 more source

New Phoenix Magnetic Anomaly Data Confirms Global Nature of Jurassic Quiet Zone and Provides Insight Into Early Pacific Spreading

Geophysical Research Letters
We demonstrate the presence of the oldest identifiable marine magnetic anomalies in the Phoenix lineations of the western Pacific based on careful assessment of new data.
Masako Tominaga, Maurice A. Tivey, Hannah F. Mark, William W. Sager, Jonas Preine   +4 more
doaj   +1 more source

Thorium 234 in bottom water on a profile between stations 13200-048 to M42/2_434-1

, 2001
Thorium 234 in bottom water on a profile between stations 13200-048 to M42/2_434-
Robert Turnewitsch (7106240), Turnewitsch, Robert   +1 more
core   +1 more source

Sustainable auditing governance in a changing landscape: Cross-country evidence on the effect of traditional and innovative audit mechanisms on fraud risk

Journal of Innovation & Knowledge
This study examines how audit-related governance mechanisms influence corporate fraud risk, utilising data from 1025 non-financial EU firms between 2018 and 2023. The dependent variable, fraud risk, is proxied by the Beneish M-Score.
Isabella Lucuț Capraș, Monica Violeta Achim, Birjees Rahat, Giuseppe Nicolò   +3 more
doaj   +1 more source