Results 81 to 90 of about 2,662 (289)

The Influence of Profitability, Solvency, and Auditor’s Opinion to Audit Report Lag at Coal Mining Companies

open access: yesBinus Business Review, 2016
Submitting financial statements adapted in accordance with accounting standards audited by a registered public accountant with Financial Service Authority known as Otoritas Jasa Keuangan (OJK) is required for every public company. In delivering financial
Adlina Nindra Hapsari   +2 more
doaj   +1 more source

When Biology Meets Medicine: A Perspective on Foundation Models

open access: yesAdvanced 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

EUROPEAN REQUIREMENTS REGARDING THE AUDIT REPORTING

open access: yesStudies and Scientific Researches: Economics Edition, 2017
In recent years, reporting requirements on the statutory audit have been revised and amended to increase the audit report’s communication value. In addition to the stipulations of the International Auditing Standards Package on reporting, revised and ...
Daniel Botez
doaj   +1 more source

Large Language Model‐Based Chatbots in Higher Education

open access: yesAdvanced 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

Iowa Judicial Retirement System independent auditor's report schedule of employer pension amounts, June 30, 2017

open access: yes, 2017
Iowa Judicial Retirement System independent auditor's report schedule of employer pension amounts, June 30 ...

core  

PENGARUH KETERAMPILAN (SKILL), ATRIBUT PERSONAL, PENGETAHUAN (KNOWLEDGE), DAN PENGALAMAN AUDITOR DALAM PROSES PELAKSANAAN AUDIT TERHADAP KUALITAS LAPORAN AUDIT YANG DIHASILKAN (Survei pada Kantor Akuntan Publik di DKI Jakarta)

open access: yesProfita, 2017
This study aims to analyze the influence of skills), personal attributes, knowledge, and experience auditors affect the quality of audit reports. The number of final samples obtained that can be included in the test is 158 questionnaires.
Ridi Halman
doaj  

Investigating the relationship between auditor’s opinion and stock return in the companies listed at Tehran stock exchange market [PDF]

open access: yesManagement Science Letters, 2013
This research investigates the relationship between auditor’s opinion and stock return in the companies listed at Tehran stock exchange market. In this study, all required data are collected from aware shareholders and provide a sampling of 130 ...
Ali Akbar Farzinfar
doaj  

Analysis of the relationship between company characteristics and key audit matters disclosed

open access: yesRevista Contabilidade & Finanças, 2019
The general objective of this study is to analyze whether the particularities of audited companies influence the volume of key audit matters (KAMs). Its specific objectives are to identify the number of KAMs disclosed by Brazilian companies and analyze ...
Catarina Ferreira, Ana Isabel Morais
doaj   +2 more sources

OntoLogX: Ontology‐Guided Knowledge Graph Extraction From Cybersecurity Logs With Large Language Models

open access: yesAdvanced 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

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