Results 81 to 90 of about 9,224 (305)

Toward Intelligent Multimodal Holography for Real‐Time Chemical Imaging of Dynamic Ion Separation

Advanced Intelligent Discovery, EarlyView.
Intelligent multimodal holography integrates digital off‐axis holography, spectroscopic imaging, and AI‐driven reconstruction to visualize ion transport and chemical dynamics in real time. In this perspective paper, we outline how this approach enables label‐free, chemically specific monitoring of complex environments and discuss its potential to ...
Giovanna Ricchiuti, Sarah I. Allec, Maxim Ziatdinov, Venkateshkumar Prabhakaran   +3 more
wiley   +1 more source

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

Iranian Angle to Non-Audit Services: Some Empirical Evidence [PDF]

The purpose of this paper is to show different Iranian accountants’ as well shareholders’ ideas on Non-audit services and their effects on audit independence in Iran.
Mehdi Moradi, Mahdi Salehi
core  

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

Advanced 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, Sile Hu, Rigahai Ji, Riguna A, Siqige Hao, Ma Zhuo, Yi‐Hung Chen, Bisihalatu Hu, Ulana Bai, Xigui Hada   +9 more
wiley   +1 more source

How Audit Fees Impact Earnings Management in Service Companies on the Amman Stock Exchange through Audit Committee Characteristics

International Journal of Financial Studies
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management.
Ayman Shehadeh, Mahmoud Daoud Daoud Nassar, Husam Shrouf, Mohammad Haroun Sharairi   +3 more
doaj   +1 more source

Examining the Independent Audit Committee, Managerial Ownership, Independent Board Member and Audit Quality in Listed Banks

Indian-Pacific Journal of Accounting and Finance, 2018
This research examines the effects of the independent audit committee on the relationship between managerial ownership and independent board member on audit quality in the Indonesian listed banks. Primarily, the study examines the direct relationship of managerial ownership, independent board member and independent audit committee on the audit quality ...
Pangaribuan, Hisar, Sihombing, Jenny, Popoola, Oluwatoyin Muse Johnson   +2 more
openaire   +2 more sources

Audit committee support and auditor independence [PDF]

, 2008
This study investigates whether audit committee do contribute towards external auditor independence. Audit committees are mandatory internal control mechanism required in all listed firms to ensure effective enforcement of good corporate governance.
Muhamad Sori, Zulkarnain, Ramadilli Mohd, Shamsher Mohamad, Mohd Saad, Siti Shaharatulfazzah   +2 more
core  

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

A Conceptualisation of Government Department Audit Committee Independence

, 2022
This research provides insight into the conceptualisation of independence in Government Department Audit Committees. Audit Committees are an important part of the governance arrangements in Government Departments as they provide independent advice to the
Laiyemo, Olubusola
core  

Manager Attributes, Firm Characteristics, and Audit Committee Independence: Evidence from the Canadian Context

, 2022
To improve the information quality and defend investors’ interests, the current challenge is no longer only to set up an audit committee, but also to ensure its independence.
Mohamed Ali Zarai, Yemna Zaidi, Rabeb Riahi   +2 more
core   +1 more source