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The relationship between audit committees, external auditors, and internal control systems: a literature review and a research agenda

Author:Christoph Wehrhahn and Patrick Velte
Publisher:Journal of Financial Reporting and Accounting,
Abstract: Purpose This paper aims to focus on the relationship between audit committees, external auditors …

Initial Semantics for Strengthened Signatures

Author:André Hirschowitz, André Hirschowitz, André Hirschowitz, B. Aydemir, Benedikt Ahrens, Benedikt Ahrens, Dale Miller, Julianna Zsidó, Julianna Zsidó, Marcelo Fiore, Marcelo P. Fiore, Marcelo P. Fiore, Marcelo P. Fiore, Marcelo P. Fiore, Marco Maggesi, Martin Hyland, Neil Ghani, Ralph Matthes, Richard Bird, Richard S. Bird, Thorsten Altenkirch, Zoltán Ésik
Publisher:Open Publishing Association
Abstract: We give a new general definition of arity, yielding the companion notions of signature and associat…

Nexus between audit committee characteristics and audit report lag in an emerging economy: an analysis using frequentist and Bayesian regression mode…

Author:Raihan Sobhan, Fahmida Fayaja Mim and Fariha Rahman
Publisher:Asian Journal of Economics and Banking,
Abstract: Purpose The objective of this study is to investigate the association between audit committee cha…

Impairment losses: causes and impacts

Author:Joaquim Santana Fernandes, Cristina Gonçalves, Cristina Guerreiro, Luis Pereira
Publisher:FECAP Fundacao Escola de Comercio Alvares
Abstract: Purpose - To analyze recognition of impairment losses in tangible and intangible assets, and their …

Integration of molecular network data reconstructs Gene Ontology.

Author:V Gligorijević, V Janjić, N Pržulj
Publisher:Oxford University Press (OUP)
Abstract: Motivation: Recently, a shift was made from using Gene Ontology (GO) to evaluate molecular network …

Green revolution in Sub-Saharan Africa: Implications of imposed innovation for the wellbeing of rural smallholders

Author:Abbott, Abro, Adelman, Adrian Martin, Agarwal, Altieri, André, Bates, Bebbington, Berry, Berry, Bezner Kerr, Birner, Booth, Breisinger, Chaifetz, Clark, Cleaver, Clemens, Collier, Coulthard, Crisafulli, Dawson, de Lame, Denning, Des Forges, Diao, Dorward, Doyal, Drechsel, Ejeta, Ellis, Evenson, Gabre-Madhin, Gough, Gough, Green, Hall, Harrigan, Hasselskog, Holvoet, Howe, Huggins, Huggins, Hulme, IFAD, IMF, Ingelaere, Ingelaere, Jayne, Jayne, Kijima, Knickel, Lee, Li, McGregor, McGregor, McMillan, MINAGRI, MINAGRI, Minten, Mosley, Mupenzi, Nabahungu, Negin, Neil Dawson, Newbury, NISR, NISR, NISR, Norton, Percival, Peters, Peters, Pottier, Pretty, Pritchard, REMA, Roe, Roose, ROR, Ruttan, Rutunga, Sanchez, Sanchez, Scott, Shaffer, Spielman, Stein, Tendler, Thomas Sikor, Thorbecke, Van Damme, Van Donge, Van Hoyweghen, van Leeuwen, Verdoodt, Wanjala, WFP, WFP, White, Wood, Woodhouse, Zorbas
Publisher:Elsevier BV
Abstract: Green Revolution policies are again being pursued to drive agricultural growth and reduce poverty i…

Multiple light source detection.

Author:CS Bouganis, M Brookes
Publisher:Institute of Electrical and Electronics Engineers (IEEE)
Abstract: Published versio

Nash bargaining in ordinal environments

Author:AE Roth, AE Roth, E Kalai, JF Nash, M Shubik, RD Luce, Y Sprumont, Z Safra, Z Safra, Ö Kıbrıs, Ö Kıbrıs, Özgür Kıbrıs
Publisher:Springer Science and Business Media LLC
Abstract: We analyze the implications of Nash’s (1950) axioms in ordinal bargaining environments; there, th…

Prediction of intent in robotics and multi-agent systems.

Author:Y Demiris
Publisher:Springer Science and Business Media LLC
Abstract: Moving beyond the stimulus contained in observable agent behaviour, i.e. understanding the underlyi…

Value relevance of troubled debt restructurings and policy implications

Author:Mine Hatice Aksu
Publisher:World Scientific Pub Co Pte Lt
Abstract: This paper investigates the beneficial economic consequences and market and accounting based valuat…
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