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

