Results 181 to 190 of about 627,522 (356)

Do Audit Committee Size and Financial Expertise Impact on Discretionary Loan Loss Provision? Evidence from Deposit Money Banks in Nigeria

Abubakar Salisu, Modibbo Abubakar, Adamu Shika Shehu, Paul Moses Nahar   +3 more
openalex   +1 more source

The impact of executive compensation and audit quality on accrual-based and real-based earnings management: Evidence from Jordan

, 2018
Mohammad Alhadab
openalex   +1 more source

Large Language Model in Materials Science: Roles, Challenges, and Strategic Outlook

Advanced Intelligent Discovery, EarlyView.
Large language models (LLMs) are reshaping materials science. Acting as Oracle, Surrogate, Quant, and Arbiter, they now extract knowledge, predict properties, gauge risk, and steer decisions within a traceable loop. Overcoming data heterogeneity, hallucinations, and poor interpretability demands domain‐adapted models, cross‐modal data standards, and ...
Jinglan Zhang, Xinyi Chen, Xu Ye, Yulin Yang, Bin Ai   +4 more
wiley   +1 more source

Response to "Toward Audit-Ready Standards for Synthetic Cohorts in Health Decision Science". [PDF]

Health Data Sci
Ferreira G, Amidei J, Nieto R, Kaltenbrunner A.   +3 more
europepmc   +1 more source

Accelerating Biosensor Discovery: A Computationally‐Driven Pipeline for Microplastics Monitoring

Advanced Intelligent Discovery, EarlyView.
A computationally guided pipeline unites molecular simulation, synthetic biology, electrochemical engineering, and machine learning to accelerate biosensor discovery. A Bacillus anthracis carbohydrate‐binding module is used to develop a high‐performance micro‐ and nanoplastics sensor with greatly reduced error and variability.
Gabriel X. Pereira, Marcos de C. Leite, Pedro H. M. Zanineli, Juliana N. Y. Costa, Débora M. Cunha, Sophia P. Serra, Pedro H. Sophia, Flávio M. Shimizu, Yasmin W. Moura, Célio C. Oliveira, Gabriel R. Schleder, Gabriela F. Persinoti, Leandro Merces, Renato S. Lima   +13 more
wiley   +1 more source

Audit filters: netting opportunities. [PDF]

Trauma Surg Acute Care Open
Chreiman KM, Cotner-Pouncy TM, Kyle AL.
europepmc   +1 more source

Audit quality, public ownership and firms' discretionary accruals management. [PDF]

Francis et al. (1999) and Becker et al. (1998) report evidence that audit quality acts as a constraint on both income-increasing and income-decreasing earnings management in public firms. These results raise several interesting questions.
Gaeremynck, Ann, Vander Bauwhede, Heidi, Willekens, Marleen   +2 more
core  

Artificial Intelligence (AI) and Agribusiness: From Automation to Augmentation in a Global Context

Agribusiness, EarlyView.
Alexis H. Villacis
wiley   +1 more source

ChatCFD: A Large Language Model‐Driven Agent for End‐to‐End Computational Fluid Dynamics Automation with Structured Knowledge and Reasoning

Advanced Intelligent Discovery, EarlyView.
Chat computational fluid dynamics (CFD) introduces an large language model (LLM)‐driven agent that automates OpenFOAM simulations end‐to‐end, attaining 82.1% execution success and 68.12% physical fidelity across 315 benchmarks—far surpassing prior systems.
E Fan, Kang Hu, Zhuowen Wu, Jiangyang Ge, Jiawei Miao, Yuzhi Zhang, He Sun, Weizong Wang, Tianhan Zhang   +8 more
wiley   +1 more source

Control-ownership structure, audit committee and earnings management: Evidence from East Asia

, 2014
Yin‐Hua Yeh, Hsin-I Chou
openalex