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When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +1 more source

URAdv: A Novel Framework for Generating Ultra-Robust Adversarial Patches Against UAV Object Detection

open access: yesMathematics
In recent years, deep learning has been extensively deployed on unmanned aerial vehicles (UAVs), particularly for object detection. As the cornerstone of UAV-based object detection, deep neural networks are susceptible to adversarial attacks, with ...
Hailong Xi   +6 more
doaj   +1 more source

Rigid Body Adversarial Attacks

open access: yes2025 International Conference on 3D Vision (3DV)
Due to their performance and simplicity, rigid body simulators are often used in applications where the objects of interest can considered very stiff. However, no material has infinite stiffness, which means there are potentially cases where the non-zero compliance of the seemingly rigid object can cause a significant difference between its ...
Ramakrishnan, Aravind   +2 more
openaire   +2 more sources

Automated Melanocytic Lesion Classification: Capsule Networks Trained With Synthetic Images Can Outperform Networks Trained With Real Images

open access: yesAustralasian Journal of Dermatology, EarlyView.
ABSTRACT Background/Objectives Convolutional neural networks (CNNs) are known, due to inherent flaws in their design, to be subject to classification error. Many of these shortcomings in classification performance were addressed in 2017 with the introduction of capsule networks (CNs).
Hayley Chai, Stephen Gilmore
wiley   +1 more source

Adversarial Attacks on GMM i-vector based Speaker Verification Systems [PDF]

open access: green, 2019
Xu Li   +5 more
openalex   +1 more source

Adversarial Privacy Preserving Graph Embedding against Inference Attack [PDF]

open access: green, 2020
Kaiyang Li   +5 more
openalex   +1 more source

Strategic litigation as a challenge for deliberative democracy

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Strategic litigation is a growing public concern, but remains understudied in democratic theory. In strategic litigation, collectives go to court with a political agenda that goes beyond their specific case. How should we assess the legitimacy of strategic litigation? Building on Lafont's model of deliberative democracy and Klein's distinction
Svenja Ahlhaus
wiley   +1 more source

Adversarial Attacks on Automatic Speech Recognition (ASR): A Survey

open access: yesIEEE Access
Automatic Speech Recognition (ASR) systems have improved and eased how humans interact with devices. ASR system converts an acoustic waveform into the relevant text form.
Amisha Rajnikant Bhanushali   +2 more
doaj   +1 more source

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