Results 61 to 70 of about 700,058 (301)
Audit Adjustments and Public Sector Audit Quality
Abacus, 2019 In the context of austerity‐inspired reforms to public audit in England we investigate the extent to which audit firms mitigate management bias in public sector financial reports. A substantial body of literature finds that both public and not‐for‐profit managers manage ‘earnings’ to report small surpluses close to zero by managing deficits upwards and
Greenwood, Margaret, Zhan, Ruijia
openaire +4 more sources
Oxygen and ROS Delivery for Infected Wound Healing and Future Prospects
Advanced Healthcare Materials, EarlyView.Bacterial infection is a major driver of delayed wound healing and postsurgical readmissions; with rising antibiotic resistance, solid peroxide–releasing biomaterials offer sustained delivery of ROS/O2 for antimicrobial control and microenvironmental modulation.
Ayden Watt +7 more
wiley +1 more source
Audit Quality Indicators: Perceptions of Junior-level Auditors [PDF]
, 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
Advanced Materials, EarlyView.AI‐Assisted Workflow for (Scanning) Transmission Electron Microscopy: From Data Analysis Automation to Materials Knowledge Unveiling. Abstract (Scanning) transmission electron microscopy ((S)TEM) has significantly advanced materials science but faces challenges in correlating precise atomic structure information with the functional properties of ...
Marc Botifoll +19 more
wiley +1 more source
Audit committees and internal auditors: Using LMX for relationship analysis [PDF]
, 2008 The purpose of this paper is to provide a theoretically-informed meaning for the ‘quality of the audit committee-internal auditor relationship’ construct and to provide a new instrument for its measure.
Eggleton, Ian R.C. +2 more
core +1 more source
A Review on Audit Quality Factors [PDF]
, 2014 “Audit Quality” is not easy to define because of many diverse factors affecting quality. According to the consultation paper of the International Auditing and Assurance Standards Board (IAASB), audit quality is the significant issue that requires more ...
Hosseinniakani, Seyed +2 more
core +1 more source
Advanced Materials, EarlyView.The water permeability of amorphous carbon dots (CDs) is demonstrated by investigating their plasticization. Novel polyamide‐based and amorphous nanoparticles are synthesized by controlling their inner packing density. Water plasticization is evidenced by the decrease of the CDs glass transition temperature with increasing the hydration degree.
Elisa Sturabotti +8 more
wiley +1 more source
Differences in audit quality between audit firms: The impact of audit-firm portfolio characteristics. [PDF]
Companies generate financial statements that are used for decision making by various stakeholders and the quality of those financial statements depends on the quality of the external auditor.
Gaeremynck, Ann +2 more
core
Electrically Readable Lateral Flow Assay Using Organic Transistors for Diagnostic Applications
Advanced 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
What is an Effective Audit, and How Can You Tell? [PDF]
, 2006 The Combined Code requires that audit committees conduct an annual evaluation of the effectiveness of the audit process. In order for this to be done properly, committees need to determine what they mean by effectiveness, and to implement appropriate ...
Bender, Ruth
core