The I–V characteristic curve is very important for solar cells/modules being a direct indicator of performance. But the reverse derivation of the diode model parameters from the I–V curve is a big challenge due to the strong nonlinear relationship between the model parameters. It seems...

We focus on the impact of three of Hofstede’s cultural dimensions, power distance, uncertainty avoidance, and individualism, on the results of analytical procedures conducted by entry-level auditors in Mexico and the U.S. Analytical procedures are ideal for this research as they require...

The existing audit lag literature identifies three theories for why client size may affect audit fees: (1) that larger clients have shorter audit lags because they can prepare their financial statements more quickly (the client preparation theory), (2) that larger clients have shorter lags...