Results 201 to 210 of about 113,367 (297)

Consequences for Culpable Auditors

open access: yesJournal of Accounting Research, Volume 63, Issue 4, Page 1493-1546, September 2025.
ABSTRACT We present the first comprehensive descriptive evidence on the labor market and personal consequences for audit professionals in the United States who are named in SEC or PCAOB enforcement actions. Three key findings emerge. First, between 38% and 73% of culpable auditors depart from their firms within one year after the enforcement event ...
Jagan Krishnan   +3 more
wiley   +1 more source

Addressing spatial confounding in geostatistical regression models: An R‐INLA approach

open access: yesMethods in Ecology and Evolution, Volume 16, Issue 9, Page 2082-2097, September 2025.
Abstract Spatial confounding, which has been studied extensively in recent years, can explain inconsistencies between results obtained by regression models with and without spatial modelling. While the most common solutions for spatial confounding mitigation often target areal data or geostatistical data modelling by splines, we aim to extend some ...
Jérémy Lamouroux   +4 more
wiley   +1 more source

Such sweet thunder. [PDF]

open access: yesSecond Lang Res
Archibald J.
europepmc   +1 more source

The association of modifiable and socio‐demographic factors with first transitions from smoking to exclusive e‐cigarette use, dual use or no nicotine use: Findings from the Avon Longitudinal Study of Parents and Children United Kingdom birth cohort

open access: yesAddiction, Volume 120, Issue 9, Page 1804-1815, September 2025.
Abstract Background and Aims E‐cigarettes can aid smoking cessation and reduce carcinogen exposure. Understanding differences in characteristics between young adults who quit smoking, with or without e‐cigarettes, or dual use can help tailor interventions.
Alexandria Andrayas   +7 more
wiley   +1 more source

Language-specific neural dynamics extend syntax into the time domain. [PDF]

open access: yesPLoS Biol
Coopmans CW   +4 more
europepmc   +1 more source

Can Large Language Models Simulate Spoken Human Conversations?

open access: yesCognitive Science, Volume 49, Issue 9, September 2025.
Abstract Large language models (LLMs) can emulate many aspects of human cognition and have been heralded as a potential paradigm shift. They are proficient in chat‐based conversation, but little is known about their ability to simulate spoken conversation. We investigated whether LLMs can simulate spoken human conversation.
Eric Mayor   +2 more
wiley   +1 more source

Acquisition and Utilization of Recursive Rules in Motor Sequence Generation

open access: yesCognitive Science, Volume 49, Issue 9, September 2025.
Abstract Recursive hierarchical embedding allows humans to generate multiple hierarchical levels using simple rules. We can acquire recursion from exposure to linguistic and visual examples, but only develop the ability to understand “multiple‐level” structures like “[[second] red] ball]” after mastering “same‐level” conjunctions like “[second] and ...
Maurício D. Martins   +5 more
wiley   +1 more source

Home - About - Disclaimer - Privacy