Results 171 to 180 of about 31,109 (263)

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

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

Exact feature collisions in neural networks. [PDF]

open access: yesSci Rep
Ozbulak U   +5 more
europepmc   +1 more source

Reviewing fast or slow: A theory of summary reversal in the judicial hierarchy

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Appellate courts with discretionary dockets have multiple ways to review lower courts. We develop a formal model that evaluates the trade‐offs between “full review”—which features full briefing, oral arguments, and signed opinions—versus “quick review,” where a higher court can summarily reverse a lower court. We show that having the option of
Alexander V. Hirsch   +2 more
wiley   +1 more source

The limits of AI for authoritarian control

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract An emerging literature suggests that artificial intelligence (AI) can greatly enhance autocrats' repressive capabilities. This paper argues that while AI presents a powerful new tool for authoritarian control, its effectiveness is constrained by the very repressive institutions it is designed to serve.
Eddie Yang
wiley   +1 more source

One‐Class Autoencoders for Porcelain Art Attribution: The Case of William Billingsley

open access: yesArchaeometry, EarlyView.
ABSTRACT This comprehensive study explores the application of advanced machine learning techniques, specifically one‐class autoencoders, for the authentication and attribution of English porcelain artworks. Focusing primarily on the works of William Billingsley (1758–1828), one of England's most celebrated porcelain decorators, we demonstrate how ...
Hassan Ugail   +3 more
wiley   +1 more source

Wearable device derived electrocardiographic age and its association with atrial fibrillation. [PDF]

open access: yesNPJ Digit Med
Park SH   +8 more
europepmc   +1 more source

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