Results 51 to 60 of about 1,842,086 (280)

Essential Updates 2024–2026: Advances in Colorectal Cancer Surgery

Annals of Gastroenterological Surgery, EarlyView.
ABSTRACT Surgical innovation in colorectal cancer is increasingly judged not by technical feasibility alone, but by whether it improves oncological outcomes, preserves function, reduces morbidity, or makes difficult procedures more reproducible. This structured narrative review examines major surgical studies published from January 2024 through July ...
Hiroyasu Kagawa, Yusuke Kinugasa
wiley   +1 more source

Joint audit and tax fraud: Case of listed American companies [PDF]

Contabilitate şi Informatică de Gestiune
Research Question: How does the presence of joint auditors impact tax evasion practices in publicly traded U.S. companies, and what role does audit committee expertise play in mitigating tax evasion?
Hamza Ben Said, Salma Damak Ayadi, Feten Arfaoui   +2 more
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

Audit Committee Characteristics and Audit Fee: Evidence from Tehran Stock Exchange [PDF]

پژوهش‌های تجربی حسابداری, 2017
Audit committee, as one of the main mechanisms of corporate governance, is obliged to examine the initial auditing program and interaction with external auditors in the process of financial reporting.
Mahmood Lari Dasht Bayaz, جواد اورادی   +1 more
doaj   +1 more source

Artificial Intelligence for Advanced Functional Materials: Progress and Emerging Frontiers

Advanced Intelligent Systems, EarlyView.
Artificial intelligence is transforming the discovery of functional materials by linking synthesis, characterization, simulation, and design in unified workflows. Advances in machine learning, autonomous experimentation, and foundation models are accelerating innovation across energy, electronics, and biomedicine, while revealing new frontiers for ...
Cristiano Malica, Kostya S. Novoselov, Seongmin Kim, Yousung Jung, Silvana Botti, Miguel A. L. Marques, Tigany Zarrouk, Miguel A. Caro, Sanggyu Chong, Michele Ceriotti, Marivi Fernandez‐Serra, Sara Navarro‐Rodriguez, Aakash Ashok Naik, Janine George, Ömer Hasan Omar, Victor Trinquet, Gian‐Marco Rignanese, Andrey Ustyuzhanin, Sonia Conesa‐Boj, Juan Rojo, Minh‐Tuan Dau, Simon M.‐M. Dubois, Jean‐Christophe Charlier, Jose H. Garcia, Romain Gautier, Rachid Laref, Junfeng Qiao, Giovanni Pizzi, Nicola Marzari, Camilla Coletti, Antonio Rossi, Jan‐Lucas Uslu, Chiara Zanardi, Vincenzo Palermo, Wide Hogenhout, Natalia Konchakova, Peter Klein, Tejs Vegge, Stephan Roche   +38 more
wiley   +1 more source

Engineering Intelligent iPSC Biomanufacturing: Integrating Robotic Automation, AI, and Process Control

Advanced Intelligent Systems, EarlyView.
This review highlights recent advances in automated iPSC culture systems integrating robotics, advanced imaging, artificial intelligence, and process control. These technologies improve reproducibility, scalability, and quality in cell expansion, differentiation, and real‐time monitoring, while emerging AI‐enabled and closed‐loop approaches offer new ...
Hyoryong Lee, Roma Desai, Byunggik Kim, Deok‐Ho Kim   +3 more
wiley   +1 more source

The Moderating role of Audit Committee Expertise on the relationship between Board Attributes and Earnings Quality

FUDMA Journal of Accounting and Finance Research (FUJAFR)
This study examines the moderating role of audit committee expertise on the relationship between board attributes and earnings quality. The study carries out a panel corrected standard error (PCSE) to address this econometric challenge in an 11-year ...
Ozigi Omoyi Obeitoh, Ishaq Alhaji Samaila , Aliyu Sulaiman Kantudu   +2 more
doaj   +1 more source

Audit committee characteristics and earnings management practices

Journal of Economics, Business & Accountancy Ventura, 2019
This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices. Studies in other studies with relatively stricter regulations showed the audit committee independence was effective to ...
Melinda Lydia Nelwan, Billy Ivan Tansuria   +1 more
doaj   +1 more source

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

Annual report : Legislative Post Audit Committee and the Legislative Division of Post Audit, fiscal year 1980.

, 1980
"A Report to the Kansas Legislature by the Legislative Post Audit Committee, state of Kansas."; "December 1, 1980."Constitutes the annual report of the ...
Kansas. Legislative Post Audit Committee.
core   +1 more source