Results 81 to 90 of about 8,352,919 (357)

ANALISIS DAMPAK KUALITAS KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

open access: yesJurnal Akuntansi dan Keuangan Indonesia, 2013
This research is aimed to examine the impact of audit committee quality measured by audit committee expertise, audit committee size, and number of meeting on the quality of company financial reporting with an audit quality as a moderating variable.
Nurul Mutmainnah, Ratna Wardhani
doaj   +1 more source

Audit committees and internal auditors: Using LMX for relationship analysis [PDF]

open access: yes, 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

Photonic Nanomaterials for Wearable Health Solutions

open access: yesAdvanced Materials, EarlyView.
This review discusses the fundamentals and applications of photonic nanomaterials in wearable health technologies. It covers light‐matter interactions, synthesis, and functionalization strategies, device assembly, and sensing capabilities. Applications include skin patches and contact lenses for diagnostics and therapy. Future perspectives emphasize AI‐
Taewoong Park   +3 more
wiley   +1 more source

Differences in audit quality between audit firms: The impact of audit-firm portfolio characteristics. [PDF]

open access: yes
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  

Artificial Intelligence‐Assisted Workflow for Transmission Electron Microscopy: From Data Analysis Automation to Materials Knowledge Unveiling

open access: yesAdvanced 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

Auditors’ Responses to Workload Imbalance and the Impact on Audit Quality

open access: yesContemporary Accounting Research, 2020
Using detailed data for fieldwork hours and audit hours by rank from audit engagements in Korea, we examine whether audits conducted under workload imbalance, proxied by busy‐season audits, impair audit quality, and how auditors adjust staff assignments ...
Jinsuk Heo, S. Kwon, H. Tan
semanticscholar   +1 more source

What is an Effective Audit, and How Can You Tell? [PDF]

open access: yes, 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  

Microstructure Optimization via Grain‐Boundary Segregation to Enhance DC Bias Dielectric Performance of BaTiO3 Multilayer Ceramic Capacitors

open access: yesAdvanced Materials, EarlyView.
By tuning grain size through nanoscale grain‐boundary segregation of single‐element additives, high‐performance BaTiO₃‐based multilayer ceramic capacitors (MLCCs) exhibit exceptionally low dielectric loss over a wide frequency range and excellent thermal stability.
Ji‐Sang An   +5 more
wiley   +1 more source

Water Permeates and Plasticizes Amorphous Carbon Dots: Unraveling the Inner Accessibility of the Nanoparticles by Glass Transition Studies

open access: yesAdvanced 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

Framework for Evaluation of the IT&C Audit Metrics Impact [PDF]

open access: yes
The paper defines an assessment system for performance of IT&C audit process. The analytical models of performance indicators are provided together with the interpretation of their results.
Marius POPA
core  

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