Results 81 to 90 of about 883,375 (392)
Cogent Business & Management, 2022 The purpose of this article is to investigate the phenomenon of earnings management and its impact on accounting performance at the time of the listing event.
Anh Huu Nguyen, Chi Thi Duong
doaj +1 more source
Optimal auditing and insurance in a dynamic model of tax compliance [PDF]
We study the optimal auditing of a taxpayer’s income in a dynamic principal- agent model of hidden income. Taxpayers in our model initially have low income and stochastically transit to high income that is an absorbing state.
B. Ravikumar, Yuzhe Zhang
core +3 more sources
The Role of Auditors in Nigerian Banking Crisis. [PDF]
, 2010 In market societies people routinely have to transact with faceless corporations about whom they have little personal knowledge. In such societies external auditing and auditors are promoted as a trust engendering technology and watchdog with the ...
Lauwo, S., Olatunde, J.
core
Robotic Process Automation for Auditing
Journal of Emerging Technologies in Accounting, 2018 The advent of Robotic Process Automation (RPA) has the potential to disrupt the traditional audit model. With its capability to automate rules-based tasks that are repetitive and manual, RPA is expected to repurpose the role of the auditor by replacing
Kevin C. Moffitt +2 more
semanticscholar +1 more source
Annals of Gastroenterological Surgery, EarlyView.This multicenter study investigated 14 152 minimally invasive esophagectomies (MIEs) using data from the Japanese National Clinical Database and showed a significantly lower operative mortality rate in high‐volume centers than in low‐volume centers. However, no differences in morbidity rates were found between facility sizes.
Taro Oshikiri +4 more
wiley +1 more source
Cogent Business & ManagementThis study aims to assess the situation of the Current Account and Savings Account ratio (CASA ratio) among listed joint stock commercial banks (JSCBs) in Vietnam.
Quynh Trang Nguyen +2 more
doaj +1 more source
Large Language Model in Materials Science: Roles, Challenges, and Strategic Outlook
Advanced Intelligent Discovery, EarlyView.Large language models (LLMs) are reshaping materials science. Acting as Oracle, Surrogate, Quant, and Arbiter, they now extract knowledge, predict properties, gauge risk, and steer decisions within a traceable loop. Overcoming data heterogeneity, hallucinations, and poor interpretability demands domain‐adapted models, cross‐modal data standards, and ...
Jinglan Zhang +4 more
wiley +1 more source
Current Issues in Auditing, 2019 Blockchain offers a drastically new way to record, process, and store financial transactions and information, and has the potential to fundamentally change the landscape of the accounting profession and reshape the business ecosystem.
Manlu Liu, Kean Wu, Jennifer Xu
semanticscholar +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
Blockchain-based cross-user data shared auditing
Connection Science, 2022 In cloud storage, public auditing is a more popular data integrity verification technique since it allows users to delegate auditing tasks to a fully trusted third-party auditor (TPA). However, it is difficult to find such a TPA in practical application.
Angtai Li +3 more
doaj +1 more source