Results 111 to 120 of about 703,400 (305)

Efek Moderasi Masa Perikatan Audit Pada Hubungan Fee Audit dan Kualitas Audit: Uji Peran Perilaku Oportunistik

open access: yesJurnal Inovasi Akuntansi
Based on the agency perspective, the individual is a rational economic man who seeks to optimize his personal interests. Optimization of personal interests along with opportunistic behavior has the potential to reduce audit quality. The aim of this study
Frida Fanani Rohma, Indah Shofiyah
doaj   +1 more source

PREFERENCE OF THE LISTED ENTITIES REGARDING THE SELECTION OF THE EXTERNAL AUDITOR [PDF]

open access: yes
The present research aims to highlight the importance of the external auditing in supporting corporate governance and the preference of the listed entities to be audited by the big audit companies.
Fulop Melinda Timea   +3 more
core  

PENGARUH AUDIT TENURE, SPESIALISASI KANTOR AKUNTAN PUBLIK DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010 – 2012) [PDF]

open access: yes, 2014
This study aims to analyze and provide empirical evidence of the influence of audit tenure, industry specialization of audit firm, firm size to audit quality. Audit quality is measured by earnings surprise benchmark. This approach was adopted by Rossieta
DARSONO , Darsono, NUGRAHANTI, Yavina
core  

Microstructure‐Resolved Modeling to Predicting and Regulating Lithium Plating‐Stripping Dynamics on Graphite Electrodes

open access: yesAdvanced Science, EarlyView.
ABSTRACT The lithium plating reaction in graphite electrodes acts as a root cause for the accelerated degradation and the internal short circuits in lithium‐ion batteries. Here, an electrochemical model based on multi‐scale microstructural images was established to identify lithium plating‐stripping processes, thereby supporting the predictive outcomes
Heng Huang   +9 more
wiley   +1 more source

Biolipid Film‐Fused Electrochemiluminescence for Multipurpose In Situ Bioassays

open access: yesAdvanced Science, EarlyView.
An ECL‐emissive, membrane‐interactive scaffold was fabricated, and facilely fused with natural and non‐native phospholipids into multifactorial mimicries of cytomembranes and vesicles for in vitro representative membrane‐process probing. Such a biointerface‐based, state‐sensitive ECL paradigm not only pinpointed proximal phenomena, including channeling
Jialiang Chen   +9 more
wiley   +1 more source

Ethical Precision in Nanoscale Brain Interfacing

open access: yesAdvanced Science, EarlyView.
As brain interfaces approach the nanoscale, precision no longer only measures—it knows, predicts, and potentially reshapes the mind. This work argues that traditional ethics fails under such conditions and proposes a shift toward continuous, operation‐based governance using the recovery–discovery framework to track, constrain, and responsibly steer ...
Guilherme Wood
wiley   +1 more source

The differential impact of distracted auditors in managing portfolio of financially distressed audit clients on audit quality: the role of professional skepticism

open access: yesFuture Business Journal
This study hypothesizes that distracted auditors affect audit quality. As a result of resources scarcity, auditors pay more attention to financially distressed audit clients rather than non-financially distressed audit clients at the same audit client ...
Reem Essam Bedeir
doaj   +1 more source

High‐Throughput Screening and Interpretable Machine Learning for Rational Design of Bimetallic Catalysts for Methane Activation

open access: yesAdvanced Science, EarlyView.
ABSTRACT Methane's efficient catalytic removal is vital for sustainable development. Bimetallic catalysts, though promising for methane activation, pose a design challenge due to their complex compositional space. This work introduces an integrated framework that combines high‐throughput density functional theory (DFT) and interpretable machine ...
Mingzhang Pan   +8 more
wiley   +1 more source

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