Auditors know that journal-entry testing is one of many procedures they can use in addressing client data completeness and, hence, audit risk (see AU-C Section 240, Consideration of Fraud in a ...

Bibliometric analysis is crucial for evaluating scientific publications, traditionally relying on metrics like citation count ...

Could reducing your soybean seeding rate increase profit per acre by $40 per acre? In the right situation, yes, according to results from 2023’s Farm Journal Test Plots. Of course, the wrong choice ...

Springer Nature is a signatory of the San Francisco Declaration on Research Assessment (DORA). Because small numbers of highly cited articles can have outsized influence on certain citation measures ...

MxV RAIL R&D, RAILWAY AGE JULY 2025 ISSUE: Under the Association of American Railroads (AAR) Strategic Research Initiatives Program, MxV Rail and its Damage Prevention & Loading Services (DP&LS) group ...