Results 211 to 220 of about 144,734 (270)

Audit Quality From a Service Perspective: A Systematic Literature Review

Accounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha, Phillip de Jager, Francois Toerien, Ezelda Swanepoel   +3 more
wiley   +1 more source

AegisGuard: A Multi-Stage Hybrid Intrusion Detection System with Optimized Feature Selection for Industrial IoT Security. [PDF]

Sensors (Basel)
Abou Elasaad MM, Sayed SG, El-Dakroury MM.   +2 more
europepmc   +1 more source

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

Abacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew, Max Baker, Xiaojiao Wang, Monique Sheehan   +3 more
wiley   +1 more source

Digital supply, use, and input-output tables for China from 2000 to 2020. [PDF]

Sci Data
Tian K, Lin K, Zhang Y, Wang X, Chen W, Yang C.   +5 more
europepmc   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Remote and Telerobotic Ultrasound Imaging. [PDF]

Methodist Debakey Cardiovasc J
Monsky WL, James RC, Unni Krishnan A, Seslar SP.   +3 more
europepmc   +1 more source

The Relative Impact of Different News on Stock Returns: Evidence From New Zealand

Accounting &Finance, EarlyView.
ABSTRACT We estimate the effects of different news events on New Zealand stock returns. Our results indicate that local news, such as announcements from the New Zealand Central Bank interest rate changes (official cash rate) and company earnings reports, generally has a greater impact than international news. However, U.S. Federal Open Market Committee
Rui Ma, Ben R. Marshall, Nhut H. Nguyen, Nuttawat Visaltanachoti   +3 more
wiley   +1 more source

MMDEC: Multimodal maritime dataset on the English channel. [PDF]

Data Brief
Averty T, Nasios I, Ray C, Piliouras N.
europepmc   +1 more source

The Impact of ESG Rating Divergence on Excess Cash Holdings: Evidence From China A‐Share Listed Firms

Accounting &Finance, EarlyView.
ABSTRACT This paper investigates the relationship between ESG rating divergence and corporate excess cash holdings, employing a sample of Chinese A‐share listed companies from 2015 to 2021. Our findings reveal a significant positive relationship between ESG rating divergence and firms' excess cash holdings, a conclusion robust to various sensitivity ...
Qun Cao, Siye Liang, Jingtong Wu, Tairan Kevin Huang   +3 more
wiley   +1 more source

Quantum-secured routing in drone communication for 6G-enabled smart mobility. [PDF]

Sci Rep
Hafeez S, Abro GEM, Memon SA, Khan TA, Memon I, Nasir H.   +5 more
europepmc   +1 more source