Results 61 to 70 of about 17,859 (291)

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 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

Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand

Cogent Business & Management, 2023
The study aims to investigate the level and pattern of Key Audit Matters (KAMs) reporting, and to examine the influence of external auditor and audit committee characteristics on KAMs reporting of listed companies in the Stock Exchange of Thailand (SET).
Kriengkrai Boonlert-U-Thai, Muttanachai Suttipun   +1 more
doaj   +1 more source

THE EFFECTIVENESS OF CORPORATE GOVERNANCE AND EXTERNAL AUDIT ON CONSTRAINING EARNINGS MANAGEMENT PRACTICE IN THE UK [PDF]

, 2010
Agency theory predicts that corporate governance and external audit enhance the convergence of interests between shareholders and managers. The primary objective of this thesis is to investigate the effect of corporate governance and external audit on ...
HABBASH, MURYA
core  

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

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

Innovative Artificial Intelligence‐Assisted Systems for Social Science Research: Architecture Design and Applied Practice

AI &Innovation, EarlyView.
ABSTRACT The rapid advancement of large language model (LLM) technology is profoundly transforming the practice of social science research. Scholarly discussions on Artificial Intelligence (AI)'s role in social science research can be organised into three levels: AI as a research tool, AI as a methodological infrastructure and AI as a quasi‐cognitive ...
Jie Xiong
wiley   +1 more source

PENGARUH KEPEMILIKAN KELUARGA DAN KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA

Jurnal Riset Akuntansi dan Bisnis Airlangga, 2018
This study aims to examine the effect of family ownership and audit committee characteristics on earnings management. The independent variables in this study are family ownership, audit committee size, accounting expertise of audit commitee, and audit ...
Kadek Trisna Dwiyanti, Meyta Astriena
doaj   +1 more source

NO NĀ PUA: Exploring the feasibility of culture‐based social prescribing on firefighters' wellbeing in Hawaiʻi

American Journal of Community Psychology, EarlyView.
Abstract Firefighters face an array of stressors due to the demands of their occupation, leading to a high prevalence of mental health challenges. Social prescribing represents a novel approach to healthcare that emphasizes a holistic view of health and wellbeing.
Janice Ikeda, Margary Martin, Misty Pacheco   +2 more
wiley   +1 more source

Better 10‐Year Cerebrovascular Outcome After Transplant Than on Standard‐Care in Sickle Cell Anemia: DREPAGREFFE Trial

American Journal of Hematology, EarlyView.
ABSTRACT Management of cerebral vasculopathy in sickle cell anemia (SCA) includes standard‐care, that is, chronic transfusion (CT) or hydroxyurea, and hematopoietic cell transplantation (HCT). DREPAGREFFE‐1 (December 2010/June 2013), a French multicenter trial, was the first prospective trial comparing standard‐care to match sibling donor (MSD)‐HCT in ...
Francoise Bernaudin, Suzanne Verlhac, Elisabeth Ducros‐Miralles, Cécile Arnaud, Isabelle Genty, Marie Petras, Catherine Paillard, Gonzalo De Luna, Benoit Meunier, Isabelle Thuret, Annie Kamdem, Corinne Pondarré, Giovanna Cannas, Christelle Chantalat‐Auger, Nadia Firah, Sophie Pertuisel, Laure Joseph, Florence Missud, Mariane de Montalembert, Corinne Guitton, Claire Pluchart, Valentine Brousse, Monique Elmaleh, Vincent Gajdos, Emmanuella Leveillé, Ekaterina Belozertseva, Mabel Gaba, Catherine Poirot, Virginie Barraud‐Lange, Philippe Chadebech, France Pirenne, Myriam Bernaudin, Bénédicte Neven, Pierre Frange, Marie Angoso, Karima Yakouben, Bénédicte Bruno, Nathalie Dhédin, Jean‐Hugues Dalle, Regis Peffault Delatour, Camille Jung   +40 more
wiley   +1 more source