Results 191 to 200 of about 627,522 (356)

Audit committee characteristics and audit fees: Evidence from France

open access: yes, 2017
Notre étude se propose d’étudier la relation entre les caractéristiques du comité d’audit et les honoraires d’audit. En ce qui concerne les attributs statutaires, nos résultats montrent que la proportion de membres indépendants dans le comité d’audit a une incidence négative sur les honoraires d’audit.
Maraghni, Ines, Nekhili, Mehdi
openaire   +1 more source

Digital Agriculture: Past, Present, and Future

open access: yesAdvanced Intelligent Discovery, EarlyView.
Digital agriculture integrates Internet of Things, artificial intelligence, and blockchain to enhance efficiency and sustainability in farming. This review outlines its evolution, current applications, and future directions, highlighting both technological advances and key challenges for global implementation.
Xiaoding Wang   +3 more
wiley   +1 more source

Audit Independence : Its Importance to the External Auditor's Role in Banking Regulation and Supervision [PDF]

open access: yes
The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial ...
Ojo, Marianne
core   +1 more source

Large Language Model‐Based Chatbots in Higher Education

open access: yesAdvanced 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   +4 more
wiley   +1 more source

Roadmap on Artificial Intelligence‐Augmented Additive Manufacturing

open access: yesAdvanced Intelligent Systems, EarlyView.
This Roadmap outlines the transformative role of artificial intelligence‐augmented additive manufacturing, highlighting advances in design, monitoring, and product development. By integrating tools such as generative design, computer vision, digital twins, and closed‐loop control, it presents pathways toward smart, scalable, and autonomous additive ...
Ali Zolfagharian   +37 more
wiley   +1 more source

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