Results 161 to 170 of about 128,347 (314)

Artificial Intelligence and Auditing: A Bibliometric Study Intelligence artificielle et audit : étude bibliométrique

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Artificial intelligence (AI) tools are used to assist auditors in analyzing large amounts of data, automating audit tasks, and identifying risks and opportunities. AI can help improve the efficiency and accuracy of the auditing process as well as create value for both audit firms and their clients.
Nicolas Epelbaum   +1 more
wiley   +1 more source

Implementing a training resource for large-scale genomic data analysis in the All of Us Researcher Workbench. [PDF]

open access: yesAm J Hum Genet
Baker J   +11 more
europepmc   +1 more source

A comparative study on accounting heredity: the case of ex soviet countries versus other eastern european countries [PDF]

open access: yes
This paper aims at investigating the existence of accounting heredity in some of Eastern European countries. Accounting heredity assumes that at the time the economic paradigm changes, a new accounting system emerges, enclosing both genes from the ...
Artemisa Calu Daniela   +4 more
core  

Post‐Pandemic Drivers, Processes, and Outcomes of Telework in Public Accounting Déterminants, processus et résultats du télétravail en comptabilité publique à la suite de la pandémie

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This study helps reimagine the future of work in public accounting by identifying the drivers, processes, and outcomes of telework in public practice based on accountants' experiences during and after the COVID‐19 pandemic. We interviewed 21 public accountants and conducted a thematic analysis, using Campbell and McDonald's Systems‐based ...
Ryan Ferguson, Camillo Lento, Naqi Sayed
wiley   +1 more source

Corrigendum: Digitalization and digital transformation in higher education: A bibliometric analysis. [PDF]

open access: yesFront Psychol, 2023
Díaz-García V   +3 more
europepmc   +1 more source

Does Sustainability Report Assurance Affect the Cost of Equity? The Role of Peer Behavior and Assurance Provider Characteristics La certification des rapports de durabilité a‐t‐elle une incidence sur le coût des capitaux propres? Rôle du comportement des pairs et des caractéristiques des certificateurs

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley   +1 more source

How Professional Accountants Learn in the Workplace: A Structured Literature Review Modes d'apprentissage des comptables au travail : revue structurée de la littérature

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger   +2 more
wiley   +1 more source

Consumer personas for CPAP purchasing in older adults with obstructive sleep apnea: a hospital database study. [PDF]

open access: yesFuture Sci OA
Sawunyavisuth B   +4 more
europepmc   +1 more source

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