The Relationship Between Governance Practices, Audit Quality and Earnings Management: UK Evidence [PDF]
, 2011 This thesis examines two empirical studies. Firstly, it examines the relationship between corporate governance characteristics (relating to the size, composition of independent members, financial expertise and meeting frequency of boards of directors and
BASIRUDDIN, ROHAIDA
core
Autonomous AI‐Driven Design for Skin Product Formulations
Advanced Intelligent Discovery, EarlyView.This review presents a comprehensive closed‐loop framework for autonomous skin product formulation design. By integrating artificial intelligence‐driven experiment selection with automated multi‐tiered assays, the approach shifts development from trial‐and‐error to intelligent optimisation.
Yu Zhang +5 more
wiley +1 more source
THE MEASUREMENT OF COMPLIANCE WITH INTERNATIONAL ISA700: THE CASE OF AUDIT REPORTS PUBLISHED BY THE BIG ACCOUNTING FIRMS IN TUNISIA [PDF]
This article examines the form and content of auditor¿s report published by Tunisian auditors who represent international auditing firms. It measures the compliance of these reports with elements enumerated by International standard on auditing (ISA700).
María Consuelo Pucheta +1 more
core
Artificial Intelligence (AI) and Agribusiness: From Automation to Augmentation in a Global Context
Agribusiness, EarlyView.
Alexis H. Villacis
wiley +1 more source
When Biology Meets Medicine: A Perspective on Foundation Models
Advanced Intelligent Discovery, EarlyView.Artificial intelligence, and foundation models in particular, are transforming life sciences and medicine. This perspective reviews biological and medical foundation models across scales, highlighting key challenges in data availability, model evaluation, and architectural design.
Kunying Niu +3 more
wiley +1 more source
Evaluation and Response to Risk in International Accounting and Audit Systems: Framework and German Experiences [PDF]
This paper presents arguments with respect to the evaluation and response to risk, placing an emphasis on German corporate governance. It starts by discussing opportunities and limitations of the audit risk approach in detecting accounting and economic ...
Wüstemann, Jens
core
The Influence of Digitalization on the Managerial Decision-Making Process in International Business
Статистика УкраїниDigitization of international business is changing the emphasis of perception of the role and decision-making process in every field of international business activity.
N. А. Hrynchak, О. О. Horobets
doaj
Large Language Model‐Based Chatbots in Higher Education
Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci +4 more
wiley +1 more source
Determinants of the profitability of audit engagements; An empirical study [PDF]
This study reports the results of an investigation into the profitability of audit engagements. The study is motivated by the frequently expressed concern regarding the lack of competitiveness on the audit market, based on trends of increasing ...
Schelleman,C.
core +1 more source
Advanced Intelligent Systems, EarlyView.An agentic AI‐driven decision‐support framework for prosumers is proposed, integrating PV generation, load profiling, and multihorizon optimization within a four‐agent architecture. The approach significantly reduces grid dependence, enhances self‐sufficiency and prevents system oversizing.
Adela BÂRA, Simona‐Vasilica OPREA
wiley +1 more source