Results 141 to 150 of about 794,180 (339)
International versus Domestic Auditing of Bank Solvency [PDF]
This paper examines alternative ways to prevent losses from bank insolvencies. It is widely viewed that transparency in reporting bank balance sheets is a key element in reducing such losses.
Andrew Feltenstein, Roger Lagunoff
core
When Biology Meets Medicine: A Perspective on Foundation Models
Advanced Intelligent Discovery, EarlyView.Artificial intelligence, and foundation models in particular, are transforming life sciences and medicine. This perspective reviews biological and medical foundation models across scales, highlighting key challenges in data availability, model evaluation, and architectural design.
Kunying Niu +3 more
wiley +1 more source
GOVERNANCE OF AFRICAN STATE-OWNED ENTERPRISES (SOEs) – TOWARDS AGENDA 2063
Accounting Profession Journal (APAJI), 2022 Following centuries of institutionalised colonialism, Africa continues failing to drive socioeconomic growth and prosperity. Although the vestiges of Africa’s colonial legacy have certainly contributed to this malaise, Africa cannot continue blaming ...
Barry Ackers, Adeyemi Adebayo
doaj
Pengaruh Audit Delay, Fee Audit, Audit Tenure Terhadap Kualitas Audit
Jurnal Inovasi Ekonomi Syariah dan AkuntansiThe purpose of writing this article is to determine the effect of audit delay, audit fees, and audit tenure on audit quality. This article was carried out by conducting a literature study from various research that has been carried out. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further
null Shopia Aulia Tasya +1 more
openaire +1 more source
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
THE MEASUREMENT OF COMPLIANCE WITH INTERNATIONAL ISA700: THE CASE OF AUDIT REPORTS PUBLISHED BY THE BIG ACCOUNTING FIRMS IN TUNISIA [PDF]
This article examines the form and content of auditor¿s report published by Tunisian auditors who represent international auditing firms. It measures the compliance of these reports with elements enumerated by International standard on auditing (ISA700).
María Consuelo Pucheta +1 more
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
Effective IT governance helps ensure that IT supports business goals, optimizes business investment in IT, and appropriately manages IT-related risks and opportunities. Organizations that realize the IT is no longer a support process and embeds value and
Florin-Mihai ILIESCU
core
Advanced Intelligent Systems, EarlyView.ResearchConnect is an AI‐powered platform that automates researcher profiling, interdisciplinary team formation, and early‐stage research ideation. By extracting keywords from papers and web sources, it quickly clusters researchers into coherent teams and generates collaborative ideas using large language models. Validation on NSF‐funded projects shows
Akshay Vilas Jadhav +2 more
wiley +1 more source
The Impact of Insurance Fraud Detection Systems [PDF]
The purpose of this paper is to characterize the impact of fraud detection systems on the auditing procedure and the equilibrium insurance contract, when a policyholder can report a loss that never occurred.
Jörg Schiller
core