In this study, we examine the roles of audit firms and individual auditors in improving financial statement comparability. We conduct the study in the Chinese setting, in which the identities of signing auditors are revealed in audit reports and accounting standards are principle-based. After controlling for audit firm style, we find that firm pairs with shared signing auditors have incrementally greater comparability. Our results indicate that individual auditors exhibit their own personal style in implementing accounting standards and exercising professional judgment in the audit process. Overall, our study underscores the association between individual auditors and comparability, with practical implications for market participants and policymakers.

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A novel biosensor was developed based on tyrosinase immobilization with ordered mesoporous carbon-Au (OMC-Au), L-lysine membrane and Au nanoparticles on a glassy carbon electrode (GCE). It was applied for the simultaneous determination of dihydroxybenzene isomers using differential pulse voltammetry (DPV). The tyrosinase/OMC-Au/L-lysine/Au film was characterized by scanning electron microscopy (SEM) and impedance spectra. Under optimized conditions, the DPV study results for two isomers, hydroquinone (HQ, 1,4-dihydroxybenzene) and catechol (CC, 1,2-dihydroxybenzene) showed low peak potentials, and the peak-to-peak difference was about 135.85 mV, which ensured the anti-interference ability of the biosensor and made simultaneous detection of dihydroxybenzene isomers possible in real samples. DPV peak currents increased linearly with concentration over the range of 4.0 × 10(-7) to 8.0 × 10(-5) M, and the detection limits of hydroquinone and catechol were 5 × 10(-8) M and 2.5 × 10(-8) M (S/N = 3), respectively. The tyrosinase biosensor exhibited good repeatability and stability. In addition, the response mechanism of enzyme catalysed redox on the OMC-Au/L-lysine/Au film modified electrode based on electrochemical study was discussed. The proposed method could be extended for the development of other enzyme-based biosensors.

Transition-metal selenide electrodes have recently attracted increasing interest in supercapacitors resulting from their superior electrochemical performance, lower-cost, and environmental friendliness. Herein, we report a novel bimetallic Ni−Co selenide nanosheet/three-dimensional (3D) graphene/nickel foam binder-free electrode (NiCo 2.1 Se 3.3 NSs/3D G/NF) prepared via chemical vapor deposition followed by a simple two-step hydrothermal process in this paper. The NiCo 2.1 Se 3.3 NSs array vertically on 3D G/NF with a uniform and stable structure without using any chemical binders. This novel electrode is flexible, highly conductive, and exhibits an excellent specific capacitance of ∼742.4 F g −1 at 1 mA cm −2 . Furthermore, with a 10-fold increase to 10 mA cm −2 , it still retains 471.78 F g −1 and a high cycling stability of ∼83.8% of the initial retention after 1000 cycles at 10 mA cm −2 , demonstrating that NiCo 2.1 Se 3.3 NSs/3D G/NF binder-free electrode has potential for energy storage application in highperformance supercapacitor fields. KEYWORDS: bimetallic Ni−Co selenide nanosheets (NiCo 2.1 Se 3.3 NSs), three-dimensional graphene/nickel foam (3D G/NF), binder-free electrode, high performance, supercapacitor applications

This Chinese version of NPI is a reliable and valid tool for measuring neuropsychiatric disturbances in patients with AD.