Results 81 to 90 of about 4,014 (218)

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

Photometry of the M42 nebula.

 This research paper presents the results of a comprehensive photometric analysis of the M42 nebula, covering three main aspects: photometry of selected variable and non-variable stars as well as the nebula itself, creation of a brightness gradient map, and estimation of the distance to the analyzed object.
openaire   +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

Abstracts

Cancer Science, Volume 117, Issue S1, Page 1-2148, January 2026.
wiley   +1 more source

Synergistic effects of cryogenic treatment and tempering on mechanical and microstructural properties of M42 HSS

Next Materials
High-speed steel (HSS) tools like M42 must perform well in precision machining applications that require hardness, stability, and wear resistance. The liquid nitrogen cryogenic treatment turns retained austenite into martensite and precipitates fine ...
Anish R, Binu C. Yeldose, Hitha P S, Mathew J. Joseph, Rohan Kurian, Jestin Sunny, Sanoop Satheesan, J.B. Sajin   +7 more
doaj   +1 more source

Correction: Machinability investigations through novel controlled flushing characteristics in wire electric discharge machining of M42 high-speed steel

The International Journal of Advanced Manufacturing Technology, 2023
S. Ehsan, M. Rehman, M. P. Mughal, Muhammad Umar Farooq, Muhammad Asad Ali   +4 more
semanticscholar   +1 more source

How does sustainable audit digital explain the relationship between auditor empowerment and e-audit quality?

Sustainable Futures
This quantitative study examines how sustainable audit digital innovation affects the link between auditor empowerment, due professional care, task complexity, and e-audit quality.
Lili Sugeng Wiyantoro, Chen Yan, Yuanyuan Liu   +2 more
doaj   +1 more source

Sustainability reporting assurance: Knowledge, lags, levels, and providers in leading global companies

Journal of Innovation & Knowledge
This study investigates the factors influencing the adoption of assurance practices in sustainability reporting among leading companies across 42 countries from 2019 to 2022.
Viviana Paola Delgado Sánchez, Ana Zorio-Grima, Paloma Merello   +2 more
doaj   +1 more source

Unravelling the complex link between managers’ disclosure of abnormal tone and opportunistic behaviour

European Research on Management and Business Economics
This study investigates the relationship between managers’ abnormal disclosure tone and opportunistic behaviour in managerial accounting, grounded in agency theory.
Azam Pouryousof, Farzaneh Nassirzadeh, Davood Askarany   +2 more
doaj   +1 more source

Far infrared polarimetry of W51A and M42 [PDF]

Monthly Notices of the Royal Astronomical Society, 1982
W. Cudlip, I. Furniss, K. J. King, R. E. Jennings   +3 more
openaire   +1 more source