Results 91 to 100 of about 8,352,919 (357)

Audit Quality Indicators: Perceptions of Junior-level Auditors [PDF]

open access: yes, 2016
Purpose In an effort to develop an audit quality (AQ) framework specific to the US audit market, the Public Company Accounting Oversight Board (PCAOB) recently issued a concept release proposing 28 audit quality indicators (AQIs) along three dimensions ...
Brown, Veena L.   +2 more
core   +2 more sources

Electrically Readable Lateral Flow Assay Using Organic Transistors for Diagnostic Applications

open access: yesAdvanced Materials, EarlyView.
Electrolyte‐gated organic field‐effect transistors (EGOFETs) are integrated with lateral flow (LF) paper fluidics to create a reusable, portable, and low‐cost point‐of‐care (PoC) diagnostic test. The devices are validated for Human Immunoglobulin G detection, achieving high sensitivity (0.1 fm), selectivity, and reproducibility with rapid results in 20–
María Jesús Ortiz‐Aguayo   +4 more
wiley   +1 more source

Developing a framework for audit quality management in audit firms

open access: yesZeszyty Teoretyczne Rachunkowości, 2014
Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition.
Darius Vaicekauskas   +1 more
doaj   +3 more sources

Designing and Evaluating a Simple Small Phantom for Dosimetry Intercomparison of Iinacs Photon Beams [PDF]

open access: yesمجله علوم و فنون هسته‌ای, 2011
This paper evaluate the functionality of a designed small phantom for determining the accuracy and performance of megavoltage radiotherapy machines through an external quality audit.
M Beigi   +4 more
doaj  

Initial Evidence from the German Audit Market [PDF]

open access: yes, 2015
This study investigates the economic auditor–client dependency issue by examining the association between abnormal audit fee pricing and audit quality. Our study is the first to analyze this phenomenon empirically for the institutional setting of German ...
Krauß, Patrick   +2 more
core   +1 more source

Electrolyte Li+ Chemical Potential Correlates with Graphite Negative Electrode Reactions in Lithium‐Ion Batteries

open access: yesAdvanced Materials, EarlyView.
This work demonstrates that the electrolyte Li+ chemical potential (µLi+) is a quantitative descriptor of electrochemical Li+ intercalation into graphite negative electrodes. Solvent cointercalation can be generally suppressed, and Li+ intercalation is enabled by employing electrolytes with t high µLi+ exceeding the boundary region, which provides a ...
Yasuyuki Kondo   +7 more
wiley   +1 more source

Factors Affecting Risk-Based Audit and Quality Audit

open access: yesEmerging Science Journal
There are various issues that are associated with audit quality, which can often lead to audit failures. The State Audit Office of Vietnam (SAV) needs assistance in improving its audit quality. This study was conducted to provide empirical evidence about
Nguyen Ngoc Khanh Dung
doaj   +1 more source

Auditor Type and Audit Quality Differences in Nonprofit Healthcare Organizations – U.S. Evidence [PDF]

open access: yes
The purpose of this paper is to explore audit quality in nonprofit healthcare organizations by investigating differences in audit report outcomes. Specifically, we examine the relationship between auditor type and auditor-disclosed internal control ...
Dennis M. Lopez, Pamela C. Smith
core  

A grounded theory model of auditor-client negotiations [PDF]

open access: yes, 2004
The central research question addressed in this paper is 'How do companies and their auditors resolve important audit issues?' In-depth interviews are conducted with the audit partners and finance directors of a varied group of six major UK listed ...
Beattie, V., Brandt, R., Fearnley, S.
core   +1 more source

Manganese‐Based Spinel Cathodes: A Promising Frontier for Solid‐State Lithium‐Ion Batteries

open access: yesAdvanced Materials, EarlyView.
Mn‐based spinel cathodes LiMn2O4 (LMO) and LiNi0.5Mn1.5O4 (LNMO), with the unique characteristics of low cost, structural stability, and 3D Li‐ion diffusion channels, have presented great potential in all‐solid‐state batteries. Here, a comprehensive understanding and valuable insights into the rational design and implications for the future development
Yu Dou   +6 more
wiley   +1 more source

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