Assessing audit effort in response to exogenous shocks: Evidence from Korea on the impact of enhanced audit standards and COVID‐19 [PDF]
Jumi Kim +4 more
openalex +1 more source
Audit committee characteristics and audit fees: Evidence from France
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
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
Evaluating Adherence to the National Institute for Health and Care Excellence (NICE) Guidelines in the Management of First-Presentation Low Back Pain: A Retrospective Audit in Primary Care. [PDF]
Khalid A, Khalid R.
europepmc +1 more source
Audit Independence : Its Importance to the External Auditor's Role in Banking Regulation and Supervision [PDF]
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
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
Using the Framework for Reporting Adaptations and Modifications to Evidence-Based Implementation Strategies (FRAME-IS) to Document Modifications to a Multilevel Deimplementation Strategy Aimed at Reducing Opioid Prescribing for Chronic Pain. [PDF]
Garza RH +6 more
europepmc +1 more source
Roadmap on Artificial Intelligence‐Augmented Additive Manufacturing
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
Feelings of Guilt and Remorse After Alcohol Consumption Among People Who Drink at Increasing and Higher-Risk Levels: A Population Study in England. [PDF]
Cox S +6 more
europepmc +1 more source

