Results 171 to 180 of about 15,028,562 (329)
Impact of direct transfer to critical care on mortality for patients who undergo emergency colorectal cancer resection: a national population-based cohort study in England. [PDF]
BJA OpenBlake HA +15 more
europepmc +1 more source
AI &Innovation, EarlyView.ABSTRACT This study examines how organizations advance in their use of Generative AI (GenAI) tools after initial adoption with particular attention to the dynamics of trust, cultural resistance, and feedback mechanisms. Grounded in organizational learning theory and institutional theory, we propose a framework that captures the factors influencing how ...
Surajit Bag +3 more
wiley +1 more source
Finance, Accounting and Business AnalysisDeclining audit fees represent a worldwide phenomenon which draws particular attention and concerns in the audit profession. The study explores the guiding reasons of public interest entities (PIEs) in Europe when electing a particular auditor, and ...
Darko Dachevski, Barry Ackers
doaj
IMPORTANCE OF FINANCIAL AUDIT IN LOWERING INFORMATIONAL RISK [PDF]
The financial audit enables the credibility of the financial statements to be improved, from both accountants and financial information users’ standpoints. This audit is required to provide information quality control.
Gabriela JINGA
core
AI Dependence as a Longitudinal Governance Problem
AI &Innovation, EarlyView.ABSTRACT Artificial intelligence governance typically focuses on whether people rely on AI appropriately during individual decisions. This Perspective addresses a different question: whether repeated AI use changes the capabilities and alternatives available to users and organisations over time.
Yiran Du
wiley +1 more source
The Financial Auditor’s Risk Behavior – The Influence of Age on Risk Behavior in a Financial Audit Context [PDF]
A main issue in the audit process is the risk faced by the decision makers in every aspect of an audit process decision. The decision makers’ risk behaviour and their attitude towards risk is considered to be central to the way business risk, in general,
Iancu Octavian IONESCU, Eugeniu TURLEA
core
AI &Innovation, EarlyView.ABSTRACT Background Endoscopic dilation is first‐line therapy for symptomatic benign esophageal strictures but remains operator‐dependent. Artificial intelligence (AI) could support assessment, risk stratification, and documentation; however, evidence from adjacent tasks is often mistaken for procedure‐specific validation.
Ahmed A. Salman, Mohamed A. Salman
wiley +1 more source
AI &Innovation, EarlyView.ABSTRACT Digital transformation (DT) remains inconsistently defined in higher education, particularly as artificial intelligence (AI) introduces new institutional capabilities and responsibilities. This systematic review synthesizes 40 retrievable peer‐reviewed studies published between 2020 and 2025 to examine how DT is defined, which institutional ...
Yufeng Qian, Yi Jin
wiley +1 more source
Financial and compliance audit report: State of Kansas Fiscal Year 2013
, 2013 application/pdf; "December 2013."; "A Report to the Legislative Post Audit Committee" ...
RubinBrown, L.L.P.
core
American Journal of Agricultural Economics, EarlyView.Abstract Our general interest is in global trade loss from livestock pathogens, specifically exports. We adopt a causal inference approach that considers animal disease outbreaks over time as non‐staggered binary treatments with the potential for switching in (infection) and out of treatment (recovery) within the sample period. The outcome evolution of
Mohammad Maksudur Rahman +1 more
wiley +1 more source