Results 131 to 140 of about 47,114 (318)
AI &Innovation, EarlyView.ABSTRACT The rapid evolution of the Internet of Things (IoT) has significantly advanced the field of electrocardiogram (ECG) monitoring, enabling real‐time, remote, and patient‐centric cardiac care. This paper presents a comprehensive survey of AI assisted IoT‐based ECG monitoring systems, focusing on the integration of emerging technologies such as ...
Amrita Choudhury +2 more
wiley +1 more source
Iranian Angle to Non-Audit Services: Some Empirical Evidence [PDF]
The purpose of this paper is to show different Iranian accountants’ as well shareholders’ ideas on Non-audit services and their effects on audit independence in Iran.
Mehdi Moradi, Mahdi Salehi
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Dimensions of the AI Divide: Digital Inequality and Psychological Consequences
AI &Innovation, EarlyView.ABSTRACT Artificial intelligence (AI) has become a foundational component of contemporary social, economic, and political life. Yet, the ways in which AI reshapes patterns of exclusion beyond questions of access and technical capability remain insufficiently theorized.
Christos Papaioannou
wiley +1 more source
Board structure and modified audit opinions: the case of the Portuguese Stock Exchange [PDF]
Prior research has found evidence that some characteristics of the board of directors influence the quality of accounting information (e.g., Beasley, 1996; Dechow et al., 1996; Klein, 2002a; Xie et al., 2003).
Jorge Farinha, Luis Filipe Viana
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Single Audit: Single Audit Act Effectiveness Issues [PDF]
, 2002 Testimony issued by the General Accounting Office with an abstract that begins "GAO's review of the Departments of Education, Housing and Urban Development, and Transportation efforts to ensure that federal award recipients corrected single audit ...
United States. General Accounting Office.
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Vernacular Futurism: How Persian Language Users Imagine AI
AI &Innovation, EarlyView.ABSTRACT Public discourse about artificial intelligence increasingly unfolds through compressed forecasts, moral warnings, and everyday speculation circulating at platform speed. This study examines how Persian language users on X construct and contest AI futures, analyzing a corpus of 4741 posts collected between January 2023 and December 2025, with ...
Arthur Asa Berger, Ehsan Shahghasemi
wiley +1 more source
AI &Innovation, EarlyView.ABSTRACT Generative AI is radically transforming how creative authorship is understood, attributed, and governed across the world’s cultural and creative industries. As AI systems increasingly produce outputs that organisations and audiences recognise as creative, foundational assumptions about who authors creative work, who receives credit for it, and
Ololade A. Shonubi
wiley +1 more source
Playing in the Dark: Invisible Chess as a Laboratory for Strategic AI
AI &Innovation, EarlyView.This paper shows that strategic AI evaluated on perfect‐information benchmarks can be brittle in real adversarial settings. By using invisible chess as a benchmark for hidden state and deception, it argues for stricter testing, human oversight, and more cautious governance of high‐stakes AI systems.
Paolo Ciancarini
wiley +1 more source
HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES? [PDF]
Research theme - in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as ...
Cardos Vasile - Daniel
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American Journal of Agricultural Economics, EarlyView.Abstract Our general interest is in global trade loss from livestock pathogens, specifically exports. We adopt a causal inference approach that considers animal disease outbreaks over time as non‐staggered binary treatments with the potential for switching in (infection) and out of treatment (recovery) within the sample period. The outcome evolution of
Mohammad Maksudur Rahman +1 more
wiley +1 more source