Results 111 to 120 of about 305,196 (296)

Dimensions of the AI Divide: Digital Inequality and Psychological Consequences

AI &Innovation, EarlyView.
ABSTRACT Artificial intelligence (AI) has become a foundational component of contemporary social, economic, and political life. Yet, the ways in which AI reshapes patterns of exclusion beyond questions of access and technical capability remain insufficiently theorized.
Christos Papaioannou
wiley   +1 more source

The relationship between audit committee and audit quality: evidence from companies listed on the Warsaw Stock Exchange [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: This study investigates whether the presence of an audit committee, the characteristics of the audit committee, and the use of internal audits are linked to higher quality external audit services, approximated by auditor fees.
Aneta Dzik-Walczak, Maria Ociepa
doaj   +1 more source

Pengaruh Struktur Kepemilikan Terkonsentrasi dan Karakteristik Komite Audit terhadap Tingkat Keinformatifan Laba [PDF]

, 2015
This research aimed to examine the effect of concentrated ownership structure and the audit committee characteristics on the earnings informativeness, as well as examine the negative effect of concentrated ownership on the relationship of audit ...
Fuad, F. (Fuad), Hakim, M. I. (Muhammad)
core  

Audit committee characteristics and audit fees: Evidence from France

, 2017
Notre étude se propose d’étudier la relation entre les caractéristiques du comité d’audit et les honoraires d’audit. En ce qui concerne les attributs statutaires, nos résultats montrent que la proportion de membres indépendants dans le comité d’audit a une incidence négative sur les honoraires d’audit.
Maraghni, Ines, Nekhili, Mehdi
openaire   +1 more source

Innovative Artificial Intelligence‐Assisted Systems for Social Science Research: Architecture Design and Applied Practice

AI &Innovation, EarlyView.
ABSTRACT The rapid advancement of large language model (LLM) technology is profoundly transforming the practice of social science research. Scholarly discussions on Artificial Intelligence (AI)'s role in social science research can be organised into three levels: AI as a research tool, AI as a methodological infrastructure and AI as a quasi‐cognitive ...
Jie Xiong
wiley   +1 more source

Audit Committee Characteristics and Timeliness of Financial Reports in Nigeria

Journal of Danubian Studies and Research, 2022
This study examines the nexus between audit committee characteristics and timeliness of financial reports in Nigeria. The study employed correlation research design using the annual report of thirteen (13) listed deposit money banks in Nigeria for the ...
Edosa Joshua Aronmwan, Monye-Emina Henry Emife   +1 more
doaj  

PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDITOR EKSTERNAL TERHADAP MANAJEMEN LABA [PDF]

, 2017
This research aims to analyze the effect of audit committee characteristics and external auditor quality on earnings management. The audit committee characteristics analyzed in this research are audit committee size, audit committee expertise, the number
LAKSITO, Herry, SIHOMBING, Margareth A R
core   +1 more source

The Herfindahl neutral point: A firm‐level threshold for managing market concentration with evidence from US hog packing

American Journal of Agricultural Economics, EarlyView.
Abstract This paper derives a firm‐level threshold, the Herfindahl Neutral Point, from the standard concentration index used in merger review. At this threshold, a marginal expansion leaves the index unchanged. Firms below the threshold reduce concentration when they expand; firms above it increase concentration.
Andrew J. Keller, Krishna P. Paudel
wiley   +1 more source

ANALISIS PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN FINANCIAL DISTRESS [PDF]

, 2015
This study aimed to axamine the impact of the characteristics of good corporate governance as managerial ownership, institutional ownership, the proportion of independent commissioners, the number of boards of directors, the size of audit committee ...
RADIFAN, Rusdan, YUYETTA, Etna Nur Afri
core   +2 more sources

PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP KEPATUHAN PERUSAHAAN PADA IFRS UNTUK PENGUJIAN PENURUNAN NILAI GOODWILL (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2015) [PDF]

, 2017
The purpose of this research is to analyze the effect of the characteristics of audit committee and audit quality on firms’ compliance with IFRS for goodwill impairment testing.
SUDARNO, Sudarno, TANJUNG, Rini H
core