Results 31 to 40 of about 7,077,863 (284)

Developing a framework for audit quality management in audit firms

Zeszyty Teoretyczne Rachunkowości, 2014
Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition.
Darius Vaicekauskas, Jonas Mackevičius   +1 more
doaj   +3 more sources

Self‐Regulated Learning Meets AI: Reinterpreting Self‐Regulation, Co‐Regulation, and Socially Shared Regulation in Human–AI Interaction

New Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley   +1 more source

The Impact of Smog Pollution on Audit Quality: Evidence from China

Atmosphere, 2021
Audit quality usually refers to the quality that the auditing services accounting firm auditors provide to an enterprise in the form of an audit report. This study empirically analyzes the impact mechanism of smog pollution on audit quality, based on the
Bin Li, Ying Zhou, Tingyu Zhang, Yang Liu   +3 more
doaj   +1 more source

Screening Routine Clinical Notes for Epilepsy Surgery Candidates Using Large Language Models

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Epilepsy surgery is severely underutilized despite proven efficacy, with substantial under‐referral of eligible patients in routine clinical practice. This study evaluated the potential role of large language models (LLMs) as decision‐support tools for screening unstructured clinical notes to identify epilepsy surgery candidates and ...
Uriel Fennig, Nadav Amir, Maya Schiller, Roni Loebenstein, Johnatan Nissan, Marina Boxer, Shany Guly Gofrit, Gal Goshen, Sándor Beniczky, Nicola Maggio   +9 more
wiley   +1 more source

The impact of audit software on quality of audit in Kuwait: Insights from auditors , [PDF]

Accounting
This research tries to find a relationship between audit quality and audit software, impacted by the latter. In this study, multiple sentiments of audit professionals and finance executives on the relation of audit software and quality of audit in Kuwait
Awwad Alnesafi
doaj   +1 more source

Deep Learning Pose Estimation for Phenotyping of Co‐Occurring Hyperkinetic Movement Disorders

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To explore whether routine outpatient video combined with deep learning‐based pose estimation and clinically interpretable kinematic features can support multi‐label phenotyping of co‐occurring hyperkinetic movement disorders (HMDs).
Laura Cif, Diane Demailly, Gabriella A. Horvàth, Juan Dario Ortigoza Escobar, Nathalie Dorison, Mayté Castro Jiménez, Cécile A. Hubsch, Thomas Wirth, Gun‐Marie Hariz, Sophie Huby, Morgan Dornadic, Zohra Souei, Muhammad Mushhood Ur Rehman, Simone Hemm, Mehdi Boulaymen, Eduardo M. Moraud, Jocelyne Bloch, Xavier Vasques   +17 more
wiley   +1 more source

Retractions in Rheumatology: Trends, Causes, and Implications for Research Integrity

Arthritis Care &Research, EarlyView.
Objective We aimed to describe the trends and main reasons for study retraction in rheumatology literature. Methods We reviewed the Retraction Watch database to identify retracted articles in rheumatology. We recorded the main study characteristics, authors’ countries, reasons for retraction, time from publication to retraction, and trends over time ...
Anna Maria Vettori, Michele Iudici
wiley   +1 more source

Audit firm rotation and audit quality: Comparison before vs after the elimination of audit firm rotation regulations in Indonesia

Cogent Business & Management, 2019
This paper examines whether the changes in audit rotation policy affect the relationship between audit firm rotation and audit quality in Indonesia. This study uses 2,403 observations from 371 firms listed on the IDX for the period 2010–2017.
Inas Aisyah Widyaningsih, Iman Harymawan, Agus Widodo Mardijuwono, Eka Sari Ayuningtyas, Dyah Ayu Larasati   +4 more
doaj   +1 more source

AKANKAH FEE AUDIT DAN KARAKTERISTIK AUDITOR MENENTUKAN KUALITAS AUDIT?

Jurnal Akuntansi Multiparadigma, 2021
Abstrak - Akankah Fee Audit dan Karakteristik Auditor Menentukan Kualitas Audit? Tujuan Utama – Penelitian ini berupaya mengidentifikasi bagaimana fee audit dan karakteristik auditor mempengaruhi kualitas audit.
Yefni Yefni, Pusvita Sari
doaj   +1 more source

The Influence of Audit Fees on Audit Quality

Mutiara : Jurnal Ilmiah Multidisiplin Indonesia, 2023
This study investigates how audit fees impact audit quality. The purpose of this study is to determine the relationship between the effect of audit fees on audit quality in companies listed on the Indonesia Stock Exchange which are categorized as LQ45. This study was conducted using the verification method.
null Annisa Rizki Yanti, null Elis Mediawati   +1 more
openaire   +1 more source