Results 141 to 150 of about 387,437 (360)
Auditing the auditors: oversight or overkill? [PDF]
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]
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
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]
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
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
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
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
The Effect Of Environmental Performance On Practicing Accounting and Auditing in The Economic Establishments [PDF]
Yousif Jarboo, Salim Halis
openalex +1 more source

