Results 71 to 80 of about 1,479,899 (298)

The Certified Accountant and Artificial Intelligence – Competition, Antagonism or Partnership?

open access: yesCECCAR Business Review, 2023
Considering that the trend is to extend the use of artificial intelligence (AI), the accounting expertise offices and the financial accounting departments – as reliable ecosystems – face unique challenges.
Luana COSĂCESCU
doaj   +1 more source

Risk of Non‐Arteritic Anterior Ischemic Optic Neuropathy in Idiopathic Intracranial Hypertension Patients Treated with GLP‐1 Receptor Agonists

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Introduction Glucagon‐like peptide‐1 receptor agonists (GLP‐1 RAs) have demonstrated significant weight‐reducing effects and may offer benefits in idiopathic intracranial hypertension (IIH); however, recent concerns about the risk of non‐arteritic anterior ischemic optic neuropathy (NAION) have emerged.
Faisal A. Al‐Harbi   +9 more
wiley   +1 more source

Does Adding Accounting Expertise Matter? A Study of Audit Committees in Mergers and Acquisitions [PDF]

open access: yes, 2016
This study examines changes in a company’s audit committee accounting expertise following an M&A transaction. M&A accounting (ASC 805) is complex, nuanced, and error-prone.
Adams, Tom
core   +2 more sources

ACCOUNTING EXPERTISE IN THE REPUBLIC OF MOLDOVA: OPERATIONAL CHALLENGES AND DIRECTIONS FOR IMPROVEMENT [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
This article examines the practice of accounting expertise from the perspective of methodological quality and proposes measures to increase the reliability and comparability of the conclusions drawn by experts.
MUNTEANU VERONICA, MIHAILA SVETLANA
doaj  

Evolution of Forensic Accounting in Russia as a Special Branch of Economic Knowledge

open access: yesУчёт. Анализ. Аудит, 2019
Object. The need for forensic accounting expertise emerged over time with the development and changes in technology, society and economy. The article describes the evolution of forensic accounting in Russia and identifies the main periods of its ...
Zhanna A. Kevorkova
doaj   +1 more source

The Role of Accounting in Conducting Judicial Accounting Expertises and their Evolution in the Digital Era [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2021
Accounting is a mysterious game of great people, done well for you and me, according to the rules and theories of the subject, to know where you came from and where you want to go.
Andreea-Cristina Savu, Lucian Badalau
doaj  

Digitalisation in accounting: a systematic literature review of activities and implications for competences

open access: yesEmpirical Research in Vocational Education and Training, 2023
The digitalisation of processes is a current topic in accounting. New technologies can change activities which in turn may require different skills from accounting graduates.
Julia Pargmann   +3 more
doaj   +1 more source

Onasemnogene Abeparvovec in Patients With SMA: Interim Results of the RESTORE Registry in Japan

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective There are limited real‐world data regarding the safety and effectiveness of onasemnogene abeparvovec (OA; Zolgensma) infusion, a one‐time gene replacement therapy, for Japanese patients with spinal muscular atrophy (SMA). We aimed to improve understanding of the real‐world outcomes for OA in Japan.
Kayoko Saito   +8 more
wiley   +1 more source

Audit Committee Chair’s Financial Accounting Expertise and Oversight Effectiveness [PDF]

open access: yesPizhūhish/hā-yi ḥisābdārī-i mālī
Within the framework of corporate governance, audit committees play a vital and undeniable role in overseeing financial reporting and auditing. Despite extensive research on the financial expertise of audit committee members, the pivotal role of the ...
Mohammad Amin Harizavi   +3 more
doaj   +1 more source

Subclinical Optic Nerve Involvement in Radiologically Isolated Syndrome: Multimodal Detection and Diagnostic Impact

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objectives We aimed to determine the frequency of subclinical optic nerve (ON) lesions using MRI, optical coherence tomography (OCT), and visual evoked potentials (VEP) in radiologically isolated syndrome (RIS), and to assess their diagnostic and prognostic significance.
Christine Lebrun‐Frenay   +13 more
wiley   +1 more source

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