Results 151 to 160 of about 150,271 (301)
Internal audit quality, audit committee independence, growth opportunities and firm performance
, 2009 This study explores whether the relation between internal audit quality and firm performance is associated with firm characteristics of information asymmetry and uncertainty (growth opportunities) and certain governance controls (audit committee ...
Zain, Mazlina Mat +1 more
core
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 +13 more
wiley +1 more source
LIFECYCLE BASED AUDIT PROCESS FOR DISTRIBUTED APPLICATIONS [PDF]
The paper wishes to present the audit process as part of a distributed framework in which a new set of metrics are built. The requirements for an audit process are described and on each of the lifecycle stages, the audit process is emphasized.
Mihai Doinea
core
Automating AI Discovery for Biomedicine Through Knowledge Graphs and Large Language Models Agents
Advanced Intelligent Discovery, EarlyView.This work proposes a novel framework that automates biomedical discovery by integrating knowledge graphs with multiagent large language models. A biologically aligned graph exploration strategy identifies hidden pathways between biomedical entities, and specialized agents use this pathway to iteratively design AI predictors and wet‐lab validation ...
Naafey Aamer +3 more
wiley +1 more source
Auditor tenure and auditor change: does mandatory auditor rotation improve audit quality?
, 2008 We test the effects of auditor tenure and auditor change on audit quality in a unique mandatory audit firm rotation environment, where the rotation rule has been effective for more than 20 years. We first study the effect of audit tenure on audit quality.
CAMERAN, MARA +2 more
core
LLM‐Based Scientific Assistants for Knowledge Extraction: Which Design Choices Matter?
Advanced Intelligent Discovery, EarlyView.A comprehensive framework for optimizing Large Language Models in domain‐specific applications is introduced. The LLM Playground integrates Prompt Engineering, knowledge augmentation, and advanced reasoning strategies to enable systematic comparison of architectures and base models.
David Exler +7 more
wiley +1 more source
THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA [PDF]
The main objective of this study is to investigate factors influencing theamount of external audit fees in Romania. Of particular interest is the examination ofthe potential effect of the client size, client complexity, and the size of the audit firmon ...
Oana - Raluca Iosivan, Atanasiu Pop
core
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 +3 more
wiley +1 more source
ERP System Audit a Control Support For Knowledge Management [PDF]
The ERP system supports most of the business system that maintains in a single database the data needed for a variety of business functions such as Manufacturing, SCM, Financials, Projects, Human Resources and CRM; the audit of this systems is necessary ...
Traian SURCEL, Cristian AMANCEI
core
Advanced Intelligent Discovery, EarlyView.This article outlines how artificial intelligence could reshape the design of next‐generation transistors as traditional scaling reaches its limits. It discusses emerging roles of machine learning across materials selection, device modeling, and fabrication processes, and highlights hierarchical reinforcement learning as a promising framework for ...
Shoubhanik Nath +4 more
wiley +1 more source