Results 91 to 100 of about 29,109 (266)

Who Owns the Output? Authorship, Creative Labour, and Innovation Capability in Human‐AI Collaboration

AI &Innovation, EarlyView.
ABSTRACT Generative AI is radically transforming how creative authorship is understood, attributed, and governed across the world’s cultural and creative industries. As AI systems increasingly produce outputs that organisations and audiences recognise as creative, foundational assumptions about who authors creative work, who receives credit for it, and
Ololade A. Shonubi
wiley   +1 more source

The Impact of Audit Committee Effectiveness on Key Audit Matters

Peradeniya Management Review
According to the auditor’s professional judgment Key Audit Matters (KAMs) are the most significant audit matters reported in the audit of financial statements in a particular accounting period. An effective audit committee is a key corporate governance mechanism which enhances the quality of financial reporting and reduces earnings management.
B. R. M. M. H. T. Daskon, P. L. W. Priyadarshani   +1 more
openaire   +1 more source

Playing in the Dark: Invisible Chess as a Laboratory for Strategic AI

AI &Innovation, EarlyView.
This paper shows that strategic AI evaluated on perfect‐information benchmarks can be brittle in real adversarial settings. By using invisible chess as a benchmark for hidden state and deception, it argues for stricter testing, human oversight, and more cautious governance of high‐stakes AI systems.
Paolo Ciancarini
wiley   +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

Master narratives as “colonial propaganda” and counternarratives as “refusal”: How African Australians reimagine racial dignity in Australia

American Journal of Community Psychology, EarlyView.
Abstract This paper utilizes the concept of “colonial master narratives” to examine how racial propaganda is mobilized in the Australian imaginary to “flatten” the stories of Blac/k people and how African Australians deploy counternarratives to reject these racialized projections.
Kathomi Gatwiri, Samara Kim
wiley   +1 more source

Firms Audit Committee and External Auditor Influence on Accounting Conservatism and Firm's Performance [PDF]

International Journal of Management, Accounting and Economics, 2019
In this study we have examined the effect of internal audit committee and external auditor quality on accrual-based measures of accounting conservatism, and the benefits of accounting conservatism on firms’ market performance.
Saif Khan, Hashim Khan, Faisal Khan
doaj  

NO NĀ PUA: Exploring the feasibility of culture‐based social prescribing on firefighters' wellbeing in Hawaiʻi

American Journal of Community Psychology, EarlyView.
Abstract Firefighters face an array of stressors due to the demands of their occupation, leading to a high prevalence of mental health challenges. Social prescribing represents a novel approach to healthcare that emphasizes a holistic view of health and wellbeing.
Janice Ikeda, Margary Martin, Misty Pacheco   +2 more
wiley   +1 more source

Audit Committee Financial Experts: Leveraging Their Information Advantage in Accounting, Auditing, and Corporate Governance

Encyclopedia
To enhance financial reporting quality through increased oversight, the Sarbanes–Oxley Act (SOX) Section 407 mandates that firms disclose whether their audit committee includes a financial expert or explains the absence of such an expert.
Zachery (Ziqi) Ma, Linna Shi, Katherine (Kexin) Yu, Nan Zhou   +3 more
doaj   +1 more source

Audit Tenure, Audit Committee, Audit Fee, Audit Delay: Effect on Audit Quality

Jurnal Akuntansi, Keuangan, dan Manajemen
Purpose: This study aims to examine the simultaneous effect of audit tenure, audit committee, audit fee, and audit delay on audit quality in manufacturing companies within the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023.
Anapi Rahman, Artie Arditha Rachman, Irawan Irawan   +2 more
openaire   +1 more source

Freedom dreaming of migrant justice: Critical reflections on counterspaces and institutional violence in the university

American Journal of Community Psychology, EarlyView.
Abstract US universities are built on stolen land and sustained through hierarchies of power that produce what migrant justice scholars name as b/order regimes. As institutions that claim to be sites of learning and inclusion, universities are fraught with contradictions as simultaneously sites of dispossession, exclusion, and control.
Sara L. Buckingham, Jesica Siham Fernández   +1 more
wiley   +1 more source