Results 171 to 180 of about 150,271 (301)
This paper studies earnings management in an international context. More specifically, the effects of three factors on earnings management are studied: national audit environment, audit firm quality and reliance on international capital markets. National
Maijoor,Steven, Vanstraelen,Ann
core
Large Language Model‐Based Chatbots in Higher Education
Advanced 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
Underwriter Discourse, IPO Profit Distribution, and Audit Quality: An Entropy Study from the Perspective of an Underwriter-Auditor Network. [PDF]
Entropy (Basel)Yang S, Tai Y, Cao Y, Chen Y, Zhang Q.
europepmc +1 more source
Advanced Intelligent Systems, EarlyView.Four decades of retinal vessel segmentation research (1982–2025) are synthesized, spanning classical image processing, machine learning, and deep learning paradigms. A meta‐analysis of 428 studies establishes a unified taxonomy and highlights performance trends, generalization capabilities, and clinical relevance.
Avinash Bansal +6 more
wiley +1 more source
, 2014 The purpose of this study was to determine the effect of audit quality, audit opinion the previous year, financial condition, leverage and company size on the going concern audit opinion on the company opened manufacturing (Tbk).
Hasibuan, Ulfa Fatmala
core
Advanced Intelligent Systems, EarlyView.OntoLogX is an autonomous AI agent that uses large language models to transform unstructured cyber security logs into ontology grounded knowledge graphs. By integrating retrieval augmented generation, iterative correction, and a light‐weight log ontology, OntoLogX produces semantically consistent intelligence that links raw log events to MITRE ATT & CK
Luca Cotti +4 more
wiley +1 more source
Interpreting How Neural Networks Infer Scatterer Geometry from Echolocation Echoes
Advanced Intelligent Systems, EarlyView.Neural networks enable echolocation‐based shape classification but remain difficult to interpret due to their black‐box nature. This work presents a feature‐importance metric to uncover the echo regions driving decisions in shape‐specialized networks.
Ganesh U. Patil +2 more
wiley +1 more source
The Informatics Audit - A Collaborative Process [PDF]
The paper present issues regarding the audit in informatics field, the audit seen as a collaborative process and how the collaborative banking systems are audited. In this paper, the methodology and techniques for an effective audit process are described.
Cristian CIUREA
core
Advanced Intelligent Systems, EarlyView.An agentic AI‐driven decision‐support framework for prosumers is proposed, integrating PV generation, load profiling, and multihorizon optimization within a four‐agent architecture. The approach significantly reduces grid dependence, enhances self‐sufficiency and prevents system oversizing.
Adela BÂRA, Simona‐Vasilica OPREA
wiley +1 more source