Auditing standards require external auditors to provide reasonable assurance that the financial statements are free from material misstatements, either due to fraud or error. Inability of the external auditors to dete...Auditing standards require external auditors to provide reasonable assurance that the financial statements are free from material misstatements, either due to fraud or error. Inability of the external auditors to detect the material misstatements, particularly fraud, may expose them to litigation. The present study aims to examine the effect of personality factors （i.e., neuroticism, extraversion, conscientiousness, openness to experience and agreeableness） on the external auditors＇ ability to detect the likelihood of fraud. An experimental approach is adopted by sending case materials to audit partners and audit managers attached to auditing firms operating in Malaysia. The result shows that personality does not have a positive effect on the external auditors＇ ability to detect the likelihood of fraud.展开更多
Arabidopsis contains five Brefeldin Ainhibited guanine nucleotide exchange factors(BIGs),which play a critical role in vesicle biogenesis for protein traffic from the Golgi to the plasma membrane.Biological processes ...Arabidopsis contains five Brefeldin Ainhibited guanine nucleotide exchange factors(BIGs),which play a critical role in vesicle biogenesis for protein traffic from the Golgi to the plasma membrane.Biological processes regulated by BIG1-BIG4 are postulated to be distinct from those by BIG5. However, we show that the self-pollinated BIG1+/- big5 silique do not produce homozygous seeds, and some pollen tubes from BIG1+/- big5 anthers grew slowly in vitro and failed to target nearby ovules in vivo. We identified the big1 big5 homozygote from the progeny of BIG1+/- big5 plants transformed with BIG5, whose expression is driven by a pollen-specific promoter p Lat52, indicating that male gametophyte transmission is blocked in the double mutant. Confocal microscopy indicated that BIG1 and BIG5 are co-localized in trans Golgi network. Thus,our data indicate that BIG1 and BIG5 are crucial for male gametophyte transmission.展开更多
文摘Auditing standards require external auditors to provide reasonable assurance that the financial statements are free from material misstatements, either due to fraud or error. Inability of the external auditors to detect the material misstatements, particularly fraud, may expose them to litigation. The present study aims to examine the effect of personality factors （i.e., neuroticism, extraversion, conscientiousness, openness to experience and agreeableness） on the external auditors＇ ability to detect the likelihood of fraud. An experimental approach is adopted by sending case materials to audit partners and audit managers attached to auditing firms operating in Malaysia. The result shows that personality does not have a positive effect on the external auditors＇ ability to detect the likelihood of fraud.
基金supported by grants from the National Natural Science Foundation of China (31771547)the Chinese National Special Grant for Transgenic Crops (2016ZX08009003-005) to J.H
文摘Arabidopsis contains five Brefeldin Ainhibited guanine nucleotide exchange factors(BIGs),which play a critical role in vesicle biogenesis for protein traffic from the Golgi to the plasma membrane.Biological processes regulated by BIG1-BIG4 are postulated to be distinct from those by BIG5. However, we show that the self-pollinated BIG1+/- big5 silique do not produce homozygous seeds, and some pollen tubes from BIG1+/- big5 anthers grew slowly in vitro and failed to target nearby ovules in vivo. We identified the big1 big5 homozygote from the progeny of BIG1+/- big5 plants transformed with BIG5, whose expression is driven by a pollen-specific promoter p Lat52, indicating that male gametophyte transmission is blocked in the double mutant. Confocal microscopy indicated that BIG1 and BIG5 are co-localized in trans Golgi network. Thus,our data indicate that BIG1 and BIG5 are crucial for male gametophyte transmission.
