Results 191 to 200 of about 4,721 (264)

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

A hybrid phase-shifted PWM technique for a 13-level inverter with low switch count and suppressed charging spike. [PDF]

Sci Rep
Mansourizadeh H, Hosseinpour M, Seifi A, Shahparasti M.   +3 more
europepmc   +1 more source

Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies Intermédiation réglementaire en temps de crise : incidence de la surveillance indépendante sur le fonctionnement des organismes comptables professionnels

Contemporary Accounting Research, EarlyView.
ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer, Roel Boomsma, Chris Humphrey   +2 more
wiley   +1 more source

Missing the Mix: Perceiving Code-Switches as a Mechanism for Bilingual Adaptation. [PDF]

Child Dev Perspect
Arredondo MM, Castro S.
europepmc   +1 more source

Design, Analysis, and Implementation of an Improved High-Gain Quasi-Switched Boost Inverter

International Journal of Engineering
M. Hosseinpour, P. Azimi, A. Seifi, M. Ahmadi, M. Shahparasti   +4 more
openaire   +1 more source

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.
Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton, Jeffrey Gramlich, M. Kathleen Harris   +2 more
wiley   +1 more source

Z source based switched capacitor nine level boost inverter with a modified modulation strategy. [PDF]

Sci Rep
Hasouna AR, Mahmoud SA, El-Sabbe AE, Osheba DSM.   +3 more
europepmc   +1 more source

Spectacle and Spy Stories: The 1954 Royal Commission on Espionage

Australian Journal of Politics &History, EarlyView.
ABSTRACT The Menzies government's 1954 royal commission, established to investigate Soviet espionage in Australia, is well known as the backdrop to the Labor Party split. It saw opposition leader H.V. Evatt's demise and ushered in an almost 20‐year period of Liberal Party governance.
Ebony Nilsson
wiley   +1 more source

Low capacitor stress reconfigurable quadratic boost converter with fault tolerant capability for rooftop solar PV application. [PDF]

Sci Rep
Divya Navamani J, Boopathi K, Lavanya A, Vishnuram P, Bajaj M, Zaitsev I.   +5 more
europepmc   +1 more source

Fast Nodal Hessian Computation for Peridynamic Fracture Simulation

Computer Graphics Forum, EarlyView.
A fast, exact nodal Hessian computation for Non‐Ordinary State‐Based Peridynamics is introduced through analytical simplification and a warp‐centric GPU strategy. The method accelerates preconditioned solvers and Vertex Block Descent, enabling interactive fracture simulation with physical accuracy.
Yuxiong Qin, Qingfu Zhang, Zhongkai Zhang   +2 more
wiley   +1 more source