Results 181 to 190 of about 31,257 (308)

Where the Women Are: The Relationship Between Female Audit Committee Accounting Experts and Audit Effectiveness

open access: yes, 2019
Studies have evaluated audit committee effectiveness in the context of whether audit committee financial experts have accounting experience. The results are currently conflicted and there are arguments why experts with or without accounting experience ...
Pundsack, Alanna
core  

When AI outputs become documents: Documentation activity in human–AI dialogue

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract Large language models (LLMs) generate texts that increasingly circulate as documents in knowledge infrastructures, yet their documentary status remains theoretically underdetermined. Unlike traditional documents, LLM outputs lack identifiable authorship, stable provenance, or testimonial grounding.
Sascha Donner
wiley   +1 more source

The Effect of Tenure Audit, Kap and Audit Committee Reputation on Audit Quality

open access: yesEduvest - Journal of Universal Studies
The purpose of this study is to find out whether there is an influence of audit tenure variables, the reputation of KAP and the audit committee on audit quality (a study on transportation and logistics companies in 2021-2023 listed on the Indonesia Stock Exchange) This type of research is quantitative, using secondary data and the total population of ...
openaire   +1 more source

Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting

open access: yes, 2007
This study investigates whether a relationship exists between fraudulent financial reporting and a variety of corporate governance attributes. Numerous high profile accounting scandals perpetuated over recent years have brought prominence to the ...
Bourke, Nicola Margaret
core  

Interpreting algorithmic information cues: User sensemaking of search autocomplete moderation

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract Autocomplete is a search feature that algorithmically generates information cues for any keywords entered in the search bar. While this feature makes the search process more efficient, it also frequently produces biased, misleading, offensive, or otherwise inappropriate suggestions.
Shagun Jhaver
wiley   +1 more source

Improving the Accuracy of ED Triage Using the Australasian Triage Scale: A Closed-Loop Quality Improvement Project. [PDF]

open access: yesCureus
Mohamed MAA   +13 more
europepmc   +1 more source

Operationalizing BioSSbD: A safe‐and‐sustainable‐by‐design framework for biorefineries

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Biorefineries are central to the transition toward a circular bioeconomy; however, their increasing scale and technological heterogeneity, and the integration of biological, chemical, and thermochemical processes introduce complex challenges related to safety, sustainability, and operational reliability. Existing Safe‐and‐Sustainable‐by‐Design
Fernando Ramonet
wiley   +1 more source

Digital innovation for a greener future: the role of artificial intelligence in Europe's biofuel transition

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract This study investigates the relationship between artificial intelligence (AI) development and biofuel production using a balanced panel dataset of 12 European Union (EU) countries over the 2008–2024 period. Employing feasible generalized least squares (FGLS) estimation with distributed lag specifications, the analysis controls for Renewable ...
Tufan Sarıtaş   +3 more
wiley   +1 more source

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