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9.724  Articles
1 of 973 pages  |  10  records  |  more records»
This paper examines the relationship between an auditors characteristics and the incidence rate of its client subject to the Accounting and Auditing Enforcement Release. Using the sample of AAERs from 2002 to 2006, we find that when a firm is audited from... see more

From 1991 to 1993, 30 woodland caribou were captured and fitted with radio-collars west of the Williston Reservoir in north central B.C. Monthly radio-telemetry location flights revealed that caribou in the Northern Area, characterized by a complex of mou... see more

This study investigates the effect of directors and officers liability insurance (hereafter, D&O liability insurance) on audit effort of auditors. D&O liability insurance is a liability insurance payable to top executives of a company as indemnification f... see more

This study examines whether multinational companies carry out tax avoidance through subsidiaries. An empirical analysis was conducted of 4,585 Korean firms from 2001 to 2010 by company and year. The results are as follows. First, MNCs that have become mor... see more

We examine the implementation of automated systems for target cost management and assessing firm performance in global automobile component company. After financial crisis, companies need to make strategic decisions as fast as possible. However, global co... see more

Artificial mineral fibers such as glass wool or stone wool are commonly used in building walls, ceilings and floors as a major insulation material for buildings. Among the material properties of building materials, thermal conductivity, the sound absorpti... see more

Our objective was to model the average wood density in black spruce trees in representative stands across a boreal forest landscape based on relationships with predictor variables extracted from airborne light detection and ranging (LiDAR) point cloud dat... see more

Grain raising, the lifting of fibres when water is applied to wood surfaces, is a reason why some companies are reluctant to finish wood products with water-borne coatings. However, the elements that lift-up and cause grain raising have not been identifie... see more

The starting material for activated carbon was biomass from teak woodcutting, which consists of 47.5% cellulose, 14.4% hemicellulose, and 29.9% lignin. The surface area and iodine number of activated carbons are the factors determining the adsorption abil... see more

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