Results 51 to 60 of about 8,123,805 (276)

Effects of foreign subsidiaries’ complexity and reliability on the audit effort of group auditors: Evidence from Korea [PDF]

Accounting and Financial Control
Type of the article: Research Article Foreign subsidiaries operate in legal and institutional environments different from those of the parent company, which raises the complexity and risk of group audits. This study examines the effect of the complexity
Jung Yun Kang, Jongsoo Han, Sangmi Kim, SoHyeon Kang   +3 more
doaj   +1 more source

Cross‐Sectoral AI Integration Is Essential to Tackling Food Waste and Food Insecurity: A Roadmap for Developing Resilient Food Systems

Advanced Intelligent Systems, EarlyView.
As food insecurity and global food demands surge, artificial intelligence (AI)‐based technologies offer promising opportunities to reduce food loss and waste. In this perspective, current AI adoption across the food supply chain is assessed using various academic, industry, and policy sources.
Akansha Prasad, Hannah Mann, Lubna Najm, Shadman Khan, Carlos D. M. Filipe, Tohid F. Didar   +5 more
wiley   +1 more source

Pengaruh Atribut Perusahaan dan Faktor Audit Terhadap Keterlambatan Audit pada Perusahaan yang Terdaftar di Bursa Efek Malaysia

Jurnal Akuntansi dan Keuangan, 2014
Audit delay is interval of days between balance sheet date and audit report date. The purpose of this research is to analyze the effect of company attributes and audit factors to audit delay.
Apriayanti Apriayanti, Setyarini Santosa
doaj  

Resilient Multimodal Fusion for Robust Vulnerability Exploitability Prediction Under Data Degradation

Advanced Intelligent Systems, EarlyView.
Secure Fusion‐X harmonizes unstructured NVD descriptions with structured CVSS/CWE/CPE metadata via decision‐level fusion, overcoming the fragility of traditional unimodal models. Automated assessment of software vulnerability exploitability is essential for intelligent cyber defense, yet its effectiveness is often hindered by unstable, delayed, or ...
Mona Dolati, Seyedeh Leili Mirtaheri, Reza Shahbazian, Andrea Pugliese   +3 more
wiley   +1 more source

PENGARUH TIME BUDGET PRESSURE, TENUR AUDIT, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (Studi Kasus pada Kantor Akutan Publik di Tangerang, Tangerang Selatan, dan Jakarta Barat)

Profita, 2017
The problem of audit quality of auditor in Indonesia public accountant firm is there are some cases about auditor complicity to error and fraud in company financial report and cases about freezing of public accountant firm because offence against ...
Taufik Akbar
doaj  

A study on relationship between audit quality and earnings management in Iranian banking industry [PDF]

Management Science Letters, 2013
This paper presents an empirical investigation to study the relationship between audit quality and earnings management in Iranian banking industry. The proposed study gathers the necessary information from 18 different Iranian banks over the period 2005 ...
Mohammad Masihi
doaj   +1 more source

Objectives and Key Results–Driven Multiagent Framework for Mechanical Design and Simulation

Advanced Intelligent Systems, EarlyView.
Objectives and key results (OKR)‐agent, an OKR‐driven multiagent framework, turns a plain‐language engineering goal into completed mechanical simulations. Three peer agents—supervisor, modeler, and simulator—share a compact board of OKR and coordinate external molecular dynamics (MD) and finite‐element solvers through a standardized tool interface. The
Jie Tian, Lin Pang, Jixin Hou, Xiao Sun, James Jaraczewski, Xianyan Chen, Kenan Song, Xiaoming Zhai, Tianming Liu, Keke Tang, Xianqiao Wang   +10 more
wiley   +1 more source

Reverse Haptic Alerting: Human‐Centered Intelligent Systems That Turn Chemical and Biomedical Signals Into Felt Cues

Advanced Intelligent Systems, EarlyView.
Wearable sensors usually warn through sight or sound, channels that become unreliable under protective equipment or in noise. Reverse haptic alerting inverts this flow: Stimuli‐responsive materials convert chemical and biological signals into cues felt through the skin, while a machine‐learned digital twin of tactile perception personalizes the body ...
Hwanhee Yoo, Shin Hum Cho, Ku Kang, Yoon Jeong Jang, Chan‐Mo Yang, Doo‐Hee Lee   +5 more
wiley   +1 more source

Audit market structure, fees and choice in a period of structural change: evidence from the UK – 1998–2003 [PDF]

, 2010
This paper presents evidence on audit market concentration and auditor fee levels in the UK market in the crucial period of structural change following the PricewaterhouseCoopers’ (PwC) merger and encompassing Andersen’s demise (1998–2003).
Abidin, S., Goodacre, Alan, Beattie, Vivien A., Goodacre, A., Abidin, Shamharir, Beattie, Vivien, Beattie, V.   +6 more
core   +1 more source

Responsible Artificial Intelligence in Courts: A Four‐Test Framework

AI &Innovation, EarlyView.
ABSTRACT A structured framework for responsible AI applications relating to judicial decision‐making and the adjudicative functions of courts requires the satisfaction of multiple context‐specific safeguards. This article proposes a four‐test framework designed to evaluate whether AI systems used in courts operate in accordance with legal, procedural ...
Kwan Yiu Cheng
wiley   +1 more source