Results 91 to 100 of about 4,040,988 (289)
Responsible Artificial Intelligence in Courts: A Four‐Test Framework
AI &Innovation, EarlyView.ABSTRACT A structured framework for responsible AI applications relating to judicial decision‐making and the adjudicative functions of courts requires the satisfaction of multiple context‐specific safeguards. This article proposes a four‐test framework designed to evaluate whether AI systems used in courts operate in accordance with legal, procedural ...
Kwan Yiu Cheng
wiley +1 more source
, 1994 Fiscal year ends June 30.; "January 11, 1994."Constitutes the annual report of the ...
Kansas. Legislative Post Audit Committee.
core +1 more source
The Effect of Audit Committee Effectiveness on the Relationship between Managerial Overconfidence and Earnings Management “Empirical Study on the Egyptian Listed Companies” [PDF]
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThe purpose of this study is to investigate the effect of audit committee effectiveness on the relationship between managerial overconfidence and earnings management- both accrual and real.
سيد سالم محمد أبو سالم +2 more
doaj +1 more source
AI &Innovation, EarlyView.ABSTRACT This study examines how organizations advance in their use of Generative AI (GenAI) tools after initial adoption with particular attention to the dynamics of trust, cultural resistance, and feedback mechanisms. Grounded in organizational learning theory and institutional theory, we propose a framework that captures the factors influencing how ...
Surajit Bag +3 more
wiley +1 more source
, 2004 Fiscal year ends June 30.; "November 18, 2004."Constitutes the annual report of the ...
Kansas. Legislative Post Audit Committee.
core +1 more source
The Impact of Audit Committee Effectiveness on Key Audit Matters
Peradeniya Management ReviewAccording 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 +1 more
openaire +1 more source
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
The Influence of Audit Committee to Earnings Management
Journal of Accounting and Investment, 2016 The role of the audit committee continues to be of importance to regulators. The New York Stock Exchange (NYSE) and the National Association of Securities Dealers (NASD) co-sponsored a Blue Ribbon Committee (BRC) to make recommendations for improving the
I Putu Sugiartha Sanjaya
doaj
Firm turnover under asymmetric information: Tanzania's agro‐dealer sector
American Journal of Agricultural Economics, EarlyView.Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler +3 more
wiley +1 more source
, 2003 Fiscal year ends June 30.; "November 18, 2003."Constitutes the annual report of the ...
Kansas. Legislative Post Audit Committee.
core +1 more source