Results 111 to 120 of about 31,257 (308)

The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees, and Audit Quality [PDF]

open access: yesمطالعات تجربی حسابداری مالی
The purpose of this study is to examine the relationship between financial expertise and the experience of the audit committee chairman with auditor selection, audit fees, and audit quality.
Akram Afsay
doaj   +1 more source

Artificial Intelligence‐Driven Network Pharmacology: A Methodological Paradigm Shift Bridging Traditional Wisdom and Modern Science

open access: yesAdvanced Intelligent Discovery, EarlyView.
Artificial intelligence is redefining network pharmacology (NP). By integrating knowledge graph engineering, geometric deep learning, multiomics anchoring, and generative reasoning, AI‐driven NP (AI‐NP) transforms static target mapping into dynamic, predictive modeling.
Cong Wang   +9 more
wiley   +1 more source

The role of audit committee attributes in corporate sustainability reporting [PDF]

open access: yesپژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2020
The objective of this study was to Investigating the role of audit committee attributes in corporate sustainability reporting. The present study is an applied research and its method is causal-post-event.
Leila Zamani   +2 more
doaj  

VCAH PAPERS OF THE AUDIT COMMITTEE

open access: yes, 1993
This record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete.
Victorian College Of Agriculture And Horticulture. Audit Committee
core  

Large Language Model‐Based Chatbots in Higher Education

open access: yesAdvanced Intelligent Systems, Volume 7, Issue 3, March 2025.
The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci   +4 more
wiley   +1 more source

PENGARUH EFEKTIVITAS KOMITE AUDIT, KOMITMEN PROFESIONAL, TENURE OF THE AUDIT FIRM, DAN PERSAINGAN ANTAR KANTOR AKUNTAN PUBLIK TERHADAP INDEPENDENSI AKUNTAN PUBLIK: PERSEPSI AUDITOR EKSTERNAL DI SURABAYA

open access: yesJurnal Akuntansi dan Auditing, 2011
Each company which is had by public needs public accountant opinion about financialstatement that was prepared by the management. Audit of financial statement is done forincrease financial statement credibility through push down information risk ...
Jimy Abadi, Widi Hidayat
doaj   +1 more source

SOME ARGUMENTS THAT JUSTIFY THE AUDIT TRINITY’S APPROACH IN THE CONTEXT OF CORPORATE GOVERNANCE [PDF]

open access: yes
The purpose of this paper is to develop a synthesis of the main arguments that could justify the necessity of audit trinity’s approach (internal audit, external audit, audit committee) in assuring good corporate governance.
Cristina Bota-Avram
core  

Talk to Your Data: An Agentic Artificial Intelligence‐Driven Decision‐Support Framework for Prosumer Energy Optimization and Recommendations

open access: yesAdvanced Intelligent Systems, EarlyView.
An agentic AI‐driven decision‐support framework for prosumers is proposed, integrating PV generation, load profiling, and multihorizon optimization within a four‐agent architecture. The approach significantly reduces grid dependence, enhances self‐sufficiency and prevents system oversizing.
Adela BÂRA, Simona‐Vasilica OPREA
wiley   +1 more source

Audit Committee and Timely Reporting: Evidence From Turkey

open access: yesSAGE Open
This paper seeks to examine whether the characteristics of the audit committee impact the timely reporting represented by audit report lag (ARL), firm-based abnormal audit report lag (FAARL), and industry-based audit reports lag (IAARL).
Abdullah Kürşat Merter, Gökhan Özer
doaj   +1 more source

Analyzing the role of audit committee effectiveness and internal audit performance quality in social responsibility reporting in insurance companies [PDF]

open access: yesIranian Journal of Insurance Research
BACKGROUND AND OBJECTIVES: Insurance companies serve as critical components of every financial system, acting as key players in risk management and providing essential financial security for individuals, businesses, and other legal entities.
Yassaman Khalili   +3 more
doaj   +1 more source

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