Background: Movies have become an important marketing and advertising tool that can influence consumer behaviour and trends. Reading film reviews is an im- important part of watching a movie, as it can help viewers gain a general under- standing of the film. And also, provide filmmakers with feedback on how their work is being received. Sentiment analysis is a method of determining whether a review has positive or negative sentiment, and this study investigates a machine learning method for classifying sentiment from film reviews. Objectives: This thesis aims to perform comparative sentiment analysis on textual IMDb movie reviews using lexicon-based and BERT neural network models. Later different performance evaluation metrics are used to identify the most effective learning model. Methods: This thesis employs a quantitative research technique, with data analysed using traditional machine learning. The labelled data set comes from an online website called Kaggle (https://www.kaggle.com/datasets), which contains movie review information. Algorithms like the lexicon-based approach and the BERT neural networks are trained using the chosen IMDb movie reviews data set. To discover which model performs the best at predicting the sentiment analysis, the constructed models will be assessed on the test set using evaluation metrics such as accuracy, precision, recall and F1 score. Results: From the conducted experimentation the BERT neural network model is the most efficient algorithm in classifying the IMDb movie reviews into positive and negative sentiments. This model achieved the highest accuracy score of 90.67% over the trained data set, followed by the BoW model with an accuracy of 79.15%, whereas the TF-IDF model has 78.98% accuracy. BERT model has the better precision and recall with 0.88 and 0.92 respectively, followed by both BoW and TF-IDF models. The BoW model has a precision and recall of 0.79 and the TF-IDF has a precision of 0.79 and a recall of 0.78. And also the BERT model has the highest F1 score of 0.88, followed by the BoW model having a F1 score of 0.79 whereas, TF-IDF has 0.78. Conclusions: Among the two models evaluated, the lexicon-based approach and the BERT transformer neural network, the BERT neural network is the most efficient, having a good performance score based on the measured performance criteria.

In the context of broadband wireless communications using code division multiple access (CDMA), the main multiple access (MA) options include single-carrier direct sequence CDMA (SC-DS-CDMA) using time-domain direct sequence spreading [1, p. 728], multicarrier CDMA (MC-CDMA) using frequency-domain spreading [2, 3] and multicarrier DS-CDMA (MC-DS-CDMA) using time-domain direct sequence spreading of the individual sub-carrier signals [4, 5]. It was shown in [6] that MC-DS-CDMA has the highest degrees of freedom in the family of CDMA schemes that can be beneficially exploited during the system design and reconfiguration procedures. An amalgam of MC-CDMA and MC-DS-CDMA known as time and frequency domain spreading (TF-domain spreading) MC-DS-CDMA was proposed in [6]. TF-domain spreading MC-DS-CDMA has several benefits over conventional MC-DS-CDMA with regard to both capacity and performance [7]. However, in contrast to conventional MC-DS-CDMA, TF-domain spreading MC-DS-CDMA introduces MUI, which necessitates the use of joint detection at the receiver. Recently, multiple input multiple output (MIMO) or multi-antenna TF-domain spreading MC-DS-CDMA schemes have been proposed in the literature that e ciently exploit both the spatial and frequency diversity available in MIMO frequency-selective channels [8, 9]. Although an extensive amount of research has been done on single and multi-antenna TF-domain spreading MC-DS-CDMA schemes that achieve both spatial and frequency diversity in frequency-selective slow fading channels [6–9], very little research considers the time-selectivity of the wireless channels encountered. Thus, the above-mentioned schemes may not be su ciently e cient, when communicating over wireless channels exhibiting both frequency-selective and time-selective fading. There are very few MC-DS-CDMA schemes in the literature that consider the time-selectivity of the wireless channels encountered. This study considers the design of single and multi-antenna TF-domain spreading MC-DS-CDMA, for frequency-selective block-fading channels, which are capable of exploiting the full diversity available in the channel (i.e. spatial, frequency and temporal diversity), using various methods of joint detection at the receiver. It has been shown that the diversity gain in block-fading channels can be improved by coding across multiple fading blocks [10–12]. Single-antenna TF-domain spreading MC-DS-CDMA is considered for the quasi-synchronous uplink channel, and multi-antenna TF-domain spreading MC-DS-CDMA is considered for the synchronous downlink channel. Numerous simulated bit error rate (BER) performance curves, obtained using a triply selective MIMO channel platform, are presented in this study using optimal and sub-optimal joint detection algorithms at the receiver. In addition, this study investigates the impact of spatial correlation on the BER performance of the MC-DS-CDMA schemes considered. From these simulated results, one is able to conclude that TF-domain spreading MC-DS-CDMA designed for frequency-selective block-fading channels performs better than previously proposed schemes designed for frequency-selective slow fading channels, owing to the additional temporal diversity exploited under the block-fading assumption. AFRIKAANS : In die konteks van bre¨eband- draadlose kommunikasie deur die gebruik van kodeverdelingveelvuldige toegang (KVVT) behels die belangrikste veelvuldigetoegang- (VT) opsies enkel-draer direkte-sekwensie KVVT (ED-DS-KVVT), deur die gebruik van tyd-domein direkte sekwensie-verspreiding [1, p. 728], veelvuldigedraer-KVVT (VD-KVVT) deur die gebruik van frekwensiedomein-verspreiding [2, 3] en VD-DS- KVVT deur die gebruik van tyd-domein direkte sekwensie-verspreiding van die individuele sub-draerseine [4, 5]. Daar is in [6] aangetoon dat VD-DS-KVVT die hoogste vlakke van vryheid in die familie KVVT-skemas het wat voordelig benut kan word gedurende sisteemontwerp en rekonfigurasieprosedures. ’n Amalgaam van VD-KVVT en VD-DS-KVVT bekend as tyd-en-frekwensiedomeinverspreiding (TF-domeinverspreiding) VD-DS-KVVT is voorgestel in [6]. TF-domeinverspreiding VD-DS-KVVT het verskeie voordele bo konvensionele VD-DS-KVVT wat sowel kapasiteit as werkverrigting betref [7]. In teenstelling met konvensionele VD-DS-KVVT benut TF-domeinverspreiding VD-DS-KVVT multi-gebruiker-interferensie, wat die gebruik van gesamentlike opsporing by die ontvanger noodsaak. In die onlangse verlede is in die literatuur veelvuldige-inset-veelvuldige-uitset- (VIVU) of veelvuldige-antenna TF-omeinverspreiding VD-DS-KVVT-skemas voorgestel wat sowel die ruimtelike as frekwensiediversiteit wat in VIVU frekwensie-selektiewe kanale beskikbaar is, e ektief gebruik [8, 9]. Hoewel uitgebreide navorsing onderneem is oor enkel- en multi-antenna TF-domeinverspreiding VD-DS-KVVT-skemas wat sowel ruimtelike as frekwensie diversiteit in frekwensie-selektiewe stadig deinende kanale bereik [6–9], oorweeg baie min navorsing die tyd-selektiwiteit van die draadlose kanale wat betrokke is. Bogenoemde skemas mag dus nie e ektief genoeg wees nie wanneer kommunikasie plaasvind oor draadlose kanale wat sowel frekwensie-selektiewe as tyd-selektiewe wegsterwing toon. Baie min VD-DS-KVVT-skemas in die literatuur skenk aandag aan die tyd-selektiwiteit van die betrokke draadlose kanale. Die studie ondersoek die ontwerp van enkel- en multi-antenna TF-domeinverspreiding VD-DS-KVVT vir frekwensie-selektiewe blokwegsterwingkanale, wat in staat is om die volle diversiteit wat in die kanaal beskikbaar is, te benut (i.e. ruimtelike, frekwensie- en tyddiversiteit), deur die gebruik van verskeie metodes van gesamentlike opsporing by die ontvanger. Daar is aangetoon dat die diversiteitwins in blokwegsterwingkanale verbeter kan word deur kodering oor veelvuldige deinende blokke [10–12]. Enkel-antenna TF-domeinverspreiding VD-DS-KVVT word oorweeg vir die kwasi-sinchroniese opverbinding-kanaal, en multi-antenna TF-domeinverspreiding VD-DS-KVVT vir die sinchroniese afverbinding-kanaal. Talryke gesimuleerde bisfouttempo (BFT) werkverrigtingkurwes wat verkry is deur die gebruik van ’n drie-voudige selektiewe VIVU-kanaalplatform, word in hierdie studie aangebied, deur die gebruik van optimale en sub-optimale gesamentlike opsporingsalgoritmes by die ontvanger. Daarbenewens ondersoek hierdie studie die impak van ruimtelike korrelasie op die BFT-werkverrigring van die VD-DS-KVVT-skemas wat oorweeg word. Uit hierdie gesimuleerde resultate is dit moontlik om tot die gevolgtrekking te kom dat TF-domeinverspreiding VD-DS-KVVT wat ontwerp is vir frekwensie-selektiese blokwegsterwingkanale beter werkverrigting toon as vroe¨er voorgestelde skemas wat ontwerp is vir frekwensie-selektiewe stadig deinende kanale, te danke aan die ekstra tyddiversiteit wat deur die blokwegsterwing-aanname benut word. Copyright / Dissertation (MEng)--University of Pretoria, 2010. / Electrical, Electronic and Computer Engineering / unrestricted

The master's thesis deals with Information Retrieval. It summarizes the knowledge in the field of Information Retrieval theory. Furthermore, the work gives an overview of models used in Information Retrieval, the data and the actual issues and their possible solutions. The practical part of the master's thesis is focused on the implementation of methods of information retrieval in textual data. The last part is dedicated to experiments validating the implementation and its possible improvements.

Approved for public release, distribution is unlimited / Since the advent of Naval Warfare, Tactical Knowledge Management (KM) has been critical to the success of the On Scene Commander. Today's Tactical Knowledge Manager typically operates in a high stressed environment with a multitude of knowledge sources including detailed sensor deployment plans, rules of engagement contingencies, and weapon delivery assignments. However the WarFighter has placed a heavy reliance on delivering this data with traditional messaging processes while focusing on information organization vice knowledge management. This information oriented paradigm results in a continuation of data overload due to the manual intervention of human resources. Focusing on the data archiving aspect of information management overlooks the advantages of computational processing while delaying the empowerment of the processor as an automated decision making tool. Resource Description Framework (RDF) and XML provide the potential of increased machine reasoning within a KM design allowing the WarFighter to migrate from the dependency on manual information systems to a more computational intensive Knowledge Management environment. However the unique environment of a tactical platform requires innovative solutions to automate the existing naval message architecture while improving the knowledge management process. This thesis captures the key aspects for building a prototype Knowledge Management Model and provides an implementation example for evaluation. The model developed for this analysis was instantiated to evaluate the use of RDF and XML technologies in the Knowledge Management domain. The goal for the prototype included: 1. Processing required technical links in RDF/XML for feeding the KM model from multiple information sources. 2. Experiment with the visualization of Knowledge Management processing vice traditional Information Resource Display techniques. The results from working with the prototype KM Model demonstrated the flexibility of processing all information data under an XML context. Furthermore the RDF attribute format provided a convenient structure for automated decision making based on multiple information sources. Additional research utilizing RDF/XML technologies will eventually enable the WarFighter to effectively make decisions under a Knowledge Management Environment. / Civilian, SPAWAR System Center San Diego

Les facteurs de transcription sont des protéines spécialisées qui jouent un rôle important dans différents processus biologiques tel que la différenciation, le cycle cellulaire et la tumorigenèse. Ils régulent la transcription des gènes en se fixant sur des séquences d’ADN spécifiques (éléments cis-régulateurs). L’identification de ces éléments est une étape cruciale dans la compréhension des réseaux de régulation des gènes. Avec l’avènement des technologies de séquençage à haut débit, l’identification de tout les éléments fonctionnels dans les génomes, incluant gènes et éléments cis-régulateurs a connu une avancée considérable. Alors qu’on est arrivé à estimer le nombre de gènes chez différentes espèces, l’information sur les éléments qui contrôlent et orchestrent la régulation de ces gènes est encore mal définie. Grace aux techniques de ChIP-chip et de ChIP-séquençage il est possible d’identifier toutes les régions du génome qui sont liées par un facteur de transcription d’intérêt. Plusieurs approches computationnelles ont été développées pour prédire les sites fixés par les facteurs de transcription. Ces approches sont classées en deux catégories principales: les algorithmes énumératifs et probabilistes. Toutefois, plusieurs études ont montré que ces approches génèrent des taux élevés de faux négatifs et de faux positifs ce qui rend difficile l’interprétation des résultats et par conséquent leur validation expérimentale. Dans cette thèse, nous avons ciblé deux objectifs. Le premier objectif a été de développer une nouvelle approche pour la découverte des sites de fixation des facteurs de transcription à l’ADN (SAMD-ChIP) adaptée aux données de ChIP-chip et de ChIP-séquençage. Notre approche implémente un algorithme hybride qui combine les deux stratégies énumérative et probabiliste, afin d’exploiter les performances de chacune d’entre elles. Notre approche a montré ses performances, comparée aux outils de découvertes de motifs existants sur des jeux de données simulées et des jeux de données de ChIP-chip et de ChIP-séquençage. SAMD-ChIP présente aussi l’avantage d’exploiter les propriétés de distributions des sites liés par les facteurs de transcription autour du centre des régions liées afin de limiter la prédiction aux motifs qui sont enrichis dans une fenêtre de longueur fixe autour du centre de ces régions. Les facteurs de transcription agissent rarement seuls. Ils forment souvent des complexes pour interagir avec l’ADN pour réguler leurs gènes cibles. Ces interactions impliquent des facteurs de transcription dont les sites de fixation à l’ADN sont localisés proches les uns des autres ou bien médier par des boucles de chromatine. Notre deuxième objectif a été d’exploiter la proximité spatiale des sites liés par les facteurs de transcription dans les régions de ChIP-chip et de ChIP-séquençage pour développer une approche pour la prédiction des motifs composites (motifs composés par deux sites et séparés par un espacement de taille fixe). Nous avons testé ce module pour prédire la co-localisation entre les deux demi-sites ERE qui forment le site ERE, lié par le récepteur des œstrogènes ERα. Ce module a été incorporé à notre outil de découverte de motifs SAMD-ChIP. / Transcription factors (TF) play important roles in various biological processes such as differentiation, cell cycle progression and tumorigenesis. They regulate gene expression by binding to specific DNA sequences (TFBS). Identifying these cis-regulatory elements is a crucial step to understand gene regulatory networks. Technological developments have enhanced DNA sequencing at genomic scale. On the basis of the resulting sequences, computational biologists now attempt to localize the most important functional regions, starting with genes, but also importantly the whole genome characterization of transcription factor binding sites and allow the development of several computational DNA motif discovery tools. Although these various tools are widely used and have been successful at discovering novel motifs, they are not adapted to ChIP-chip and ChIP-sequencing data. The main drawback of these approaches is that most of the predicted motifs represent artifacts due to an inefficient assessment of their enrichment. This thesis is about transcription factor proteins and statistical analysis of their binding sites in ChIP-chip and ChIP-sequencing data. The first objective was to develop a new do novo DNA motif discovery tool adapted to ChIP-chip and ChIP-sequencing data. SAMD-ChIP combines enumerative and stochastic strategies to predict enriched motifs in the vicinity of the ChIP peak summits. Our approach is an automated pipeline that includes motif discovery, motif clustering, motif optimization and finally motif identification using transcription factor (TF) databases. SAMD-ChIP outperforms state-of-the-art motif discovery tools in term of the number of predicted motifs and the prediction of rare and degenerate motifs. In particular, SAMD-ChIP efficiently identifies gapped motifs such as inverted or direct repeats bound by nuclear receptors and composite motifs resulting from the association of different single TF binding sites. The underlying assumption of the second objective is that in regulatory regions, binding sites of interacting transcription factors co-occur more often than expected by chance in the vicinity of the ChIP-peak summits. We proposed an approach to predict transcription factor binding sites co-localization based on the prediction of single motifs by do novo motif discovery tools or by using TFBS models from TF data bases.

Ce travail de thèse vise à comprendre les propriétés thermodynamiques et les mécanismes réactionnels engendrés dans les réactions de cycloaddition d'époxydes en milieu CO2 supercritique catalysées par des liquides ioniques pour la synthèse de carbonates cycliques. Les propriétés thermodynamiques (solubilité, gonflement, diagramme de phase) des mélanges binaires époxyde/CO2 ont été déterminées pour des époxydes modèles et des époxydes dérivées d'huiles végétales. Des suivis cinétiques in-situ par spectroscopie IR-TF et Raman ont été effectués pour déterminer l'influence de la nature des liquides ioniques étudiés et des paramètres température-pression sur les cinétiques de réaction. Des modélisations moléculaires de type DFT nous ont permis de proposer un mécanisme réactionnel en accord avec les résultats expérimentaux et de bien comprendre quels sont les rôles respectifs de l'anion et du cation du liquide ionique dans la réaction. / This thesis aims to understand the thermodynamic properties and reaction mechanisms generated in the cycloaddition reaction of epoxides in supercritical CO2 medium catalyzed by ionic liquids for the green synthesis of cyclic carbonates. Thermodynamic properties (solubility, swelling, phase diagram) of epoxide/CO2 binary mixtures were determined for commercial mono-epoxides and vegetable based epoxidized oils. Kinetics study in-situ by FTIR and Raman spectroscopy were performed to determine the influence of the nature of the ionic liquids studied and of different parameters such as temperature and pressure on the reaction. Molecular modeling using DFT method has helped us to propose a reaction mechanism consistent with the experimental results and to understand what are the respective roles of the anion and cation of the ionic liquid in the reaction.

No description available.

Understanding the functional impact of physical interactions between proteins and DNA on gene expression is important for developing approaches to correct disease-associated gene dysregulation. I conducted a systematic, functional genetic analysis of protein-DNA interactions in the promoter region of the yeast ribonucleotide reductase subunit gene RNR3. I measured the transcriptional impact of systematically perturbing the major transcriptional regulator, Crt1, and three X-box sites on the DNA known to physically bind Crt1. This analysis revealed interactions between two of the three X-boxes in the presence of Crt1, and unexpectedly, a significant functional role of the X-boxes in the absence of Crt1. Further analysis revealed Crt1- independent regulators of RNR3 that were impacted by X-box perturbation. Taken together, these results support the notion that higher-order X-box-mediated interactions are important for RNR3 transcription, and that the X-boxes have unexpected roles in the regulation of RNR3 transcription that extend beyond their interaction with Crt1.

Οι μεταγραφικοί παράγοντες COUP-TF (Chicken Ovalbumin Upstream Promoter Transcription Factor) ανήκουν στην υπεροικογένεια των υποδοχέων στεροειδών/ θυρεοειδών ορμονών και θεωρούνται “ορφανοί”, αφού μέχρι στιγμής δεν έχει βρεθεί το υπεύθυνο πρόσδεμα για την ενεργοποίηση τους. Πειραματικές διαδικασίες στο εργαστήριο μας έχουν δείξει ότι στο πρωτογενές μετάγραφο των COUP-TFs συμβαίνει εναλλακτικό μάτισμα που έχει ως αποτέλεσμα την παραγωγή δύο mRNAs που κωδικοποιούν δύο πρωτεΐνες οι οποίες διαφέρουν ως προς το μέγεθος λόγω της εισαγωγής 21 επίπρόσθετων αμινοξέων στην καρβοξυτελική περιοχή (Carboxy Terminal Extension) της περιοχής πρόσδεσης στο DNA (DBD). Πειράματα EMSA με τη χρήση in vitro μεταφρασμένων πρωτεϊνών, αποκάλυψαν ότι η μεγάλη πρωτεΐνη δεν μπορεί να προσδεθεί σε κανένα COUP-TF στοιχείο απόκρισης. Επίσης παρατηρήθηκε ότι παρουσία της μεγάλης πρωτεΐνης, η ικανότητα της μικρής πρωτεΐνης να προσδένεται στο DNA μειώνεται με ανταγωνιστικό τρόπο, οδηγώντας στο συμπέρασμα ότι το ετεροδιμερές πρωτεϊνικό σύμπλοκο δεν μπορεί να προσδεθεί στο DNA. Σκοπός μας είναι να ερευνήσουμε το ρόλο της ένθεσης των 21 αμινοξέων στην μεγάλη πρωτεΐνη, ως προς την ικανότητα πρόσδεσης της στο DNA. Στον αχινό Paracentrotus lividus, η αμινοξική ένθεση στην καρβοξυτελική περιοχή (CTE) της μεγάλης πρωτεΐνης περιέχει δύο προλίνες. Η υπόθεση μας είναι ότι αυτές οι δύο προλίνες παίζουν σημαντικό ρόλο στην στερεοδιαμόρφωση της πρωτεΐνης, επηρεάζοντας την ικανότητα πρόσδεσης στο DNA. Για να ελέγξουμε την υπόθεση αυτή, προκαλέσαμε σημειακές μεταλλάξεις, μεταλλάσσοντας συγχρόνως τις δύο προλίνες σε αλανίνες αλλά κάθε μία προλίνη σε αλανίνη μεμονωμένα, καθώς επίσης μελετήσαμε και μια σειρά εσωτερικών αμινοξικών ελλειμάτων μέσα στην ένθεση των 21 αμινοξέων στην καρβοξυτελική περιοχή. Το σύνολο των μεταλλάξεων έδειξε ότι οι μεταλλαγμένες μεγάλες πρωτεΐνες δεν προσδένονται στο DNA καθώς επίσης ότι οι μεταλλαγμένες μεγάλες πρωτεΐνες ετεροδιμερίζονται πιο αποτελεσματικά με την μικρή ισομορφή πιθανότατα λόγω επαγόμενης αλλαγής της στερεοδιαμόρφωσης της μεταλλαγμένης πρωτεΐνης. Επίσης μελετήσαμε την εξάπλωση του εναλλακτικού ματίσματός στα Δευτεροστόμια, χρησιμοποιώντας ειδικούς εκφυλισμένους εκκινητές σε πειράματα PCR. Εναλλακτικό μάτισμα των μεταγράφων COUP-TF παρατηρήθηκε επίσης στους οργανισμούς Sphaerechinus granularis (Εχινόδερμο) και Saccoglossus kowalevskii (Ημιχορδωτό). / COUP-TFs (Chicken Ovalbumin Upstream Promoter- Transcription Factors) belong to the superfamily of steroid/thyroid hormone receptors and they are consider orphans since the proper ligand that activates them is not yet found. Experimental procedures in our laboratory have shown that in Echinoderms the alternative splicing of the COUP-TF primary transcript results in two mRNAs which encode two protein variants that differ by a 21 amino acid insertion in the Carboxy Terminal Extension (CTE) of the DNA Binding Domain (DBD). EMSA experiments with the use of in vitro translated proteins revealed that the large protein variant is incapable of binding any COUP-TF response elements. Furthermore, in the presence of the large variant, the small COUP-TF protein ability to bind DNA is diminished in an antagonistic way, suggesting that the heterodimeric protein is also incapable of DNA binding. Our aim is to investigate the role of the 21aa insertion in the large variant regarding the DNA binding affinity. In sea urchins the CTE insertion in the large variant contains two prolines. Our hypothesis is that these two prolines play an important role in the protein‟s conformation which in turn is responsible for the loss of DNA binding. To check this, we created point mutations by mutating both prolines to alanines simultaneously and then each proline to alanine separately. We also analyzed a series of internal amino acid deletions within the 21aa insertion of the CTE. All the mutations proved that the large mutated proteins are incapable of binding DNA and that they heterodimerize more effectively with the small protein variant possibly because of the changed conformation of the large protein variant. We also studied the alternative splicing among Deuterostomes, by using degenerate primers in PCR experiments. We observed that alternative splicing of COUP-TF transcripts occurs in the sea urchin Sphaerechinus granularis and in the hemichordate Saccoglossus kowalevskii.

本文旨在探討關鍵查核事項與會計師事務所特性之關聯性。其中，會計師事務所特性係指其獨立性與專業能力，並分別以任期與產業專家衡量之。 　　本文實證研究結果如下：其一，主查會計師之任期對關鍵查核事項幾無影響。其二，產業專家會計師事務所與關鍵查核事項之數量及品質僅有部分試驗呈正相關。其三，產業專家主查會計師其對關鍵查核事項之數量及品質均有正面影響。 　　在增額測試的部分，結果如下：其一，對產業專家主查會計師而言，任期對關鍵查核事項有正面效果。其二，會計師事務所與主查會計師俱為產業專家的會計師對關鍵查核事項之正面影響力大於僅有會計師事務所為產業專家的會計師。最後，會計師的專業能力使其更有能力以簡明扼要的文字呈現關鍵查核事項。 / The objective of this thesis is to investigate the relationship between key audit matters (KAMs) and audit firm characteristics. In this study, audit firm characteristics are focused on their independence and ability, and are measured by tenure and industry expertise, respectively. The empirical results can be summarized as follows. Firstly, lead partners tenure has little effect on KAMs. Secondly, partial evidence is found on the association between firm-level industry specialist auditors and KAMs. Thirdly, partner-level industry specialist auditors have positive effects on both the quantity and quality of KAMs. In further examinations, the results are as follows. Firstly, tenure has positive effects on KAMs when the auditors are partner-level industry specialist. Secondly, industry experts at both firm- and partner-levels have stronger positive effects on KAMs then industry experts at firm-level alone. Lastly, auditors’ capacity allows them to present KAMs more concisely.