Results 141 to 150 of about 387,437 (360)

Auditing the auditors: oversight or overkill? [PDF]

open access: yes
A growing number of high-profile companies have had to restate their earnings at substantially lower levels to correct the prior use of "aggressive" and even fraudulent accounting practices.
Jeffery W. Gunther, Robert R. Moore
core  

The Oligopolistic Gatekeeper: The U.S. Accounting Profession [PDF]

open access: yes, 2006
The accounting and financial scandals the last few years not only produced the Sarbanes-Oxley Act, but have prompted a good deal of debate what forces led to so many dramatic reporting failures.
Cox, James D.
core   +1 more source

Accelerating Biosensor Discovery: A Computationally‐Driven Pipeline for Microplastics Monitoring

open access: yesAdvanced Intelligent Discovery, EarlyView.
A computationally guided pipeline unites molecular simulation, synthetic biology, electrochemical engineering, and machine learning to accelerate biosensor discovery. A Bacillus anthracis carbohydrate‐binding module is used to develop a high‐performance micro‐ and nanoplastics sensor with greatly reduced error and variability.
Gabriel X. Pereira   +13 more
wiley   +1 more source

Neural Networks: Is it hermeneutic? [PDF]

open access: yes
This paper proposes a synoptic methodology to evaluate the determinants of audit fees by utilising Neural Networks. First, a brief discussion is presented to highlight the significant application of Neural Network in the areas of financial management ...
Rama Prasad Kanungo
core  

ChatCFD: A Large Language Model‐Driven Agent for End‐to‐End Computational Fluid Dynamics Automation with Structured Knowledge and Reasoning

open access: yesAdvanced Intelligent Discovery, EarlyView.
Chat computational fluid dynamics (CFD) introduces an large language model (LLM)‐driven agent that automates OpenFOAM simulations end‐to‐end, attaining 82.1% execution success and 68.12% physical fidelity across 315 benchmarks—far surpassing prior systems.
E Fan   +8 more
wiley   +1 more source

The Role of Official Transfers in Generating Revenues of Local Budgets in Ukraine

open access: yesСтатистика України, 2015
A peculiar feature of the budgetary relations in Ukraine is large and increasing share of official transfers in local budgets revenues (52% in 2013). The study aims to analyze the impact of official transfers on local budgets’ revenues in Ukraine using ...
Т. Н. Bondaruk, I. O. Melnichuk
doaj  

Large Language Model‐Based Chatbots in Higher Education

open access: yesAdvanced 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

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