Results 81 to 90 of about 29,109 (266)

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

مطالعات 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

Large Language Model‐Based Chatbots in Higher Education

Advanced 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, Merve Eryilmaz, Ail K. Yetisen, Savas Tasoglu, Aydogan Ozcan   +4 more
wiley   +1 more source

The impact of audit committee effectiveness on the relationship between company performance and readability of disclosures: a laboratory experiment

Journal of Accounting and Investment
Research aims: This paper investigated the impact of audit committees on the relationship between company performance and disclosure readiness. Design/Methodology/Approach: Some research suggested that poorly performing companies often present their ...
Agus Munandar, Kadlina Kadlina
doaj   +1 more source

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

پژوهش‌های 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, Samad Borzoian, Saeid Minaei   +2 more
doaj  

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

Advanced 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

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

Jurnal 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

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 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  

Audit Committee and Timely Reporting: Evidence From Turkey

SAGE 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

Vernacular Futurism: How Persian Language Users Imagine AI

AI &Innovation, EarlyView.
ABSTRACT Public discourse about artificial intelligence increasingly unfolds through compressed forecasts, moral warnings, and everyday speculation circulating at platform speed. This study examines how Persian language users on X construct and contest AI futures, analyzing a corpus of 4741 posts collected between January 2023 and December 2025, with ...
Arthur Asa Berger, Ehsan Shahghasemi
wiley   +1 more source