Results 21 to 30 of about 836 (212)

Audit quality and sentiment biases in going-concern opinions [PDF]

Revista Contabilidade & Finanças
This research analyzed whether audit quality reduces sentiment biases existing in an auditor's opinion. Considering that measures based on data from opinion surveys have limitations regarding interpretation, and that aggregate measures using market data ...
Carlos André Marinho Vieira, Márcio André Veras Machado   +1 more
doaj   +1 more source

Determining Parental Factors for Clinical Trial Attrition in Pediatric Acute Lymphoblastic Leukemia

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background/Objectives Despite high enrollment rates on Children's Oncology Group (COG) protocols, attrition after initial consent is challenging, introducing bias and prolonging trial completion. While adult oncology literature has identified predictors of withdrawal, little is known about caregiver decision‐making for child participation in ...
Kimberly L. Stathas, Jakob Q. Weiss, Kellee N. Parker, Cathy Lee‐Miller   +3 more
wiley   +1 more source

Effect Of Operating Complexity, Audit Tenure And Financial Distress On Audit Report Lag With The Size Of The Public Accountant Firm As The Moderating Variable

International Journal of Business, Economics, and Social Development
Companies listed on the IDX are required to report their financial statements in a timely manner. However, in the existing phenomenon, many companies still experience delays in financial reporting. This study aims to identify factors that influence audit
Sinta Sukma Watini, Elok Faiqoh Himmah, Anike Putri   +2 more
doaj   +1 more source

GENERAL ASPECTS REGARDING THE AUDIT OF EUROPEAN NON-REIMBURSABLE FUNDS [PDF]

Annals of the University of Petrosani: Economics, 2022
Based on the EU regulations applicable to European funds, in Romania the institutional and procedural framework regarding the coordination, management, control and audit of European funds was established, respectively management authorities ...
BOGDAN RĂVAŞ
doaj  

Reassessing Bone Marrow Aspirate and Trephine Biopsies in Staging for Paediatric and Young Adult Patients With Ewing Sarcoma and Rhabdomyosarcoma

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Ewing sarcoma (ES) and rhabdomyosarcoma (RMS) are aggressive malignancies in children and adolescents where metastases impact prognosis. 18F‐fluoro‐2‐deoxy‐d‐glucose positron emission tomography/computed tomography (FDG‐PET/CT) and bone marrow aspirate and trephine biopsies (BMAT) are used to identify disease involvement.
Imogen Andrews, Bruce Goodwin, Lauren Buckley, Rick Walker   +3 more
wiley   +1 more source

Exploring Audit Delay In Indonesian Energy Sector Companies: Assessing The Relevance Of Public Accounting Firm Size

Jurnal Akuntansi: Kajian Ilmiah Akuntansi
This study aims to determine the effect of Operational Complexity, Company Size, Audit Tenure, Cap Size, Company Age, Profitability, and Leverage on Audit Delay.
Khairunnisa Al-qur'aini Nur Jannah D, Muamar Nur Kholid   +1 more
doaj   +1 more source

MEASURING EFFICIENCY AND EFFECTIVENESS OF INDONESIAN REGIONAL DEVELOPMENT BANKS

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2019
This study explores the efficiency and effectiveness of Regional Development Banks (BPD) based on the results of performance audit conducted by the Audit Board of the Republic of Indonesia (BPK RI).
Bahrullah Akbar, Achmad Djazuli, Jariyatna Jariyatna   +2 more
doaj   +1 more source

Three phosphatase families form a community: The phosphohydrolases that act upon inositol pyrophosphates

FEBS Letters, EarlyView.
Inositol pyrophosphates are energy‐rich signaling molecules that perform critical functions in cells. Three different families of phosphatases hydrolyze the β phosphate of the inositol pyrophosphate molecules: two have narrow specificities and one is promiscuous.
Ronda J. Rolfes
wiley   +1 more source

The effect of internal audit planning on risk factors: evidence from Yemen’s banks [PDF]

Banks and Bank Systems
This study aims to determine the extension of implicating risk factors in strategic planning for internal audit in Yemeni commercial banks, including inherent risk factors and control risks, whether caused by internal or external influences, and focuses ...
Adeeb Alhebri, Radwan Hussien Alkebsee, Ebrahim Mohammed Al-Matari, Mohammed A. Al-bukhrani, Adam Mohamed Omer   +4 more
doaj   +1 more source

Hyperosmotic stress‐induced redistribution of pre‐mRNA cleavage factor I subunits is associated with shifts in alternative polyadenylation

FEBS Open Bio, EarlyView.
Hyperosmotic stress triggers the relocation of the CFIm complex from the nucleus to the cytoplasm. This shift creates a nuclear ‘stoichiometric bottleneck’, limiting CFIm availability for mRNA processing. Consequently, specific mRNAs like NUDT21 and DICER1 undergo targeted 3′UTR shortening, demonstrating how spatial protein dynamics drive rapid ...
Hitomi Soumiya, Masatake Osawa, Hidefumi Fukumitsu   +2 more
wiley   +1 more source